<PAGE>
                    SECURITIES AND EXCHANGE COMMISSION
                          WASHINGTON, D.C.  20549

                                 FORM 10-Q


                QUARTERLY REPORT UNDER SECTION 13 OR 15 (d)
                  OF THE SECURITIES EXCHANGE ACT OF 1934

            For the Thirteen Weeks Ended May 31, 1997   

                    Commission File Number 0-8796


                       SPECTRUM CONTROL, INC.

        Exact name of registrant as specified in its charter


            Pennsylvania                        25-1196447
     (State or other jurisdiction of         (I.R.S. Employer    
     incorporation or organization)        Identification Number)

     6000 West Ridge Road, Erie, Pennsylvania     16506
            (Address)                          (Zip Code)   
                                        

Registrant's telephone number, including area code (814)835-4000 

                                                      
                                   
                       Not Applicable
Former name, former address and former fiscal year, if changed
since last report

Indicate by check mark whether the registrant (1) has filed
all reports required to be filed by Section 13 or 15 (d) of the
Securities Exchange Act of 1934 during the preceding 12 months
(or for such shorter period that the registrant was required to
file such reports), and (2) has been subject to the filing
requirements for at least the past 90 days.

                         Yes    X       No         

Indicate the number of shares outstanding of each of the issuer's
classes of common stock, as of the latest practical date.

          CLASS                    NUMBER OF SHARES OUTSTANDING  
                                        as of June 16, 1997
   
     Common, no par value                   10,774,233


<PAGE>
                  SPECTRUM CONTROL, INC. AND SUBSIDIARIES

                                  INDEX

                                                       Page No.

PART I    FINANCIAL INFORMATION

Item 1.   Financial Statements (Unaudited)

          Consolidated Condensed Balance Sheets --
          May 31, 1997 and November 30, 1996              3-4


          Consolidated Condensed Statements of 
          Income - Thirteen Weeks Ended 
          and Twenty-Six Weeks Ended                   
          May 31, 1997 and 1996                             5

          Consolidated Condensed Statements of
          Cash Flows - Thirteen Weeks Ended
          and Twenty-Six Weeks Ended
          May 31, 1997 and 1996                             6


          Notes to Consolidated Condensed 
          Financial Statements                              7 


Item 2.   Management's Discussion and Analysis 
          of Financial Condition and Results
          of Operations                                  8-11 


PART II   OTHER INFORMATION

Item 6    Exhibits and Reports on Form 8K                  12

Signature                                                  13














<PAGE>
<TABLE>
SPECTRUM CONTROL, INC. AND SUBSIDIARIES
CONSOLIDATED CONDENSED BALANCE SHEETS
DOLLAR AMOUNTS IN THOUSANDS
(UNAUDITED)
<CAPTION>
                                    May 31, 1997   Nov. 30, 1996

<S>                                     <C>            <C>
ASSETS

CURRENT ASSETS

  Cash                                  $   307        $   413

  Accounts receivable, net of 
  allowances                              9,182         10,202

  Inventories
     Finished goods                       2,279          2,631
     Work-in-process                      5,106          5,549
     Raw materials                        4,930          3,897
       Total inventories                 12,315         12,077


  
  Prepaid expenses and other 
  current assets                            320            303

       Total current assets              22,124         22,995

PROPERTY, PLANT AND EQUIPMENT, 
  at cost less accumulated  
  depreciation of $24,304
  in 1997 and $22,731 in 1996            15,703         16,017

OTHER ASSETS
 Intangible assets                          431            524
 Debt issuance costs                        179            191
 Deferred income taxes                      281            281
 Deferred charges                           151            205
 
        Total other assets                1,042          1,201  
      
TOTAL ASSETS                            $38,869        $40,213



The accompanying notes are an integral part of the financial
statements.

 
</TABLE>
<PAGE>


SPECTRUM CONTROL, INC. AND SUBSIDIARIES
CONSOLIDATED CONDENSED BALANCE SHEETS
DOLLAR AMOUNTS IN THOUSANDS
(UNAUDITED)
[CAPTION]
                                    May 31, 1997    Nov.30, 1996

LIABILITIES AND STOCKHOLDERS' EQUITY
[S]                                     [C]            [C]   
CURRENT LIABILITIES

  Short-term debt                       $ 1,411        $ 3,278
  Accounts payable                        2,782          3,038  
  Accrued salaries and wages              1,215          1,308
  Accrued interest                           57             48
  Accrued federal and state
   income taxes                              61             72
  Accrued other expenses                    251            325
  Current portion of long-term debt       2,056          2,392

          Total current liabilities       7,833         10,461

LONG-TERM DEBT                            3,807          4,072

DEFERRED INCOME TAXES                       365            301

STOCKHOLDERS' EQUITY
  
  Common stock, no par value,
   authorized 25,000,000 shares,
   issued and outstanding 10,774,233
   shares in 1997 and 1996               13,755         13,755
  Retained earnings                      13,483         11,890
  Foreign currency translation 
   adjustment                              (374)          (266)

          Total stockholders' equity     26,864         25,379

TOTAL LIABILITIES AND 
STOCKHOLDERS' EQUITY                    $38,869        $40,213

[FN]
The accompanying notes are an integral part of the financial statements.    





<PAGE>
<TABLE>
SPECTRUM CONTROL, INC. AND SUBSIDIARIES
CONSOLIDATED CONDENSED STATEMENTS OF INCOME
(UNAUDITED)
<CAPTION>
                           (Thousands of Dollars Except Per Share Data)

                         Thirteen Weeks Ended    Twenty-Six Weeks Ended
                         05/31/97    05/31/96    05/31/97      05/31/96
<S>                      <C>          <C>        <C>            <C>
Net sales                $14,376      $13,642    $27,088        $27,511

Cost of products sold      9,977        9,179     18,975         18,752
Selling, general and
 administrative expense    2,971        3,129      5,647          6,233
                          12,948       12,308     24,622         24,985

Income from operations     1,428        1,334      2,466          2,526

Interest expense             125          206        255            408

Income before provision
 for income taxes          1,303        1,128      2,211          2,118

Provision for 
 income taxes                364          316        618            593

Net income               $   939     $    812    $ 1,593         $1,525


Earnings per
 common share            $  0.09     $   0.08    $  0.15         $ 0.14

Weighted average number
 of common shares
 outstanding           10,774,233   10,738,270   10,774,233  10,696,995

<FN>
The accompanying notes are an integral part of the financial statements.
</TABLE>














<PAGE>
<TABLE>
SPECTRUM CONTROL, INC. AND SUBSIDIARIES
CONSOLIDATED CONDENSED STATEMENTS OF CASH FLOWS
DOLLAR AMOUNT IN THOUSANDS
(UNAUDITED)
<CAPTION>
                                      Twenty-Six Weeks Ended

                                   May 31, 1997  May 31, 1996
<S>                                <C>                 <C>
NET CASH PROVIDED BY
 OPERATING ACTIVITIES              $3,463              $2,035    

CASH FLOWS FROM INVESTING
 ACTIVITIES

    Purchase of property, plant                      
     and equipment                 (1,309)             (2,094)   

      Net cash used in investing 
       activities                  (1,309)             (2,094)

CASH FLOWS FROM FINANCING
  ACTIVITIES

   Net proceeds (repayment) of 
    short-term debt                (1,867)              1,153
   Repayment of long-term debt       (408)             (1,123)
   Net proceeds from issuance 
    of common stock                    --                  94

      Net cash provided by
       (used in) financing 
        activities                 (2,275)                124    


EFFECT OF EXCHANGE RATE
   CHANGES ON CASH                     15                  (5)   

NET INCREASE (DECREASE) IN CASH      (106)                 60

CASH BEGINNING OF PERIOD              413                 202

CASH END OF PERIOD                 $  307              $  262

CASH PAID DURING THE PERIOD FOR:

      Interest                     $  246              $  394
      Income taxes                    436                 715
<FN>
 The accompanying notes are an integral part of the financial
 statements.
</TABLE>
<PAGE>


SPECTRUM CONTROL, INC. AND SUBSIDIARIES
NOTES TO CONSOLIDATED CONDENSED FINANCIAL STATEMENTS
MAY 31, 1997


The accompanying unaudited consolidated condensed financial
statements have been prepared in accordance with generally
accepted accounting principles for interim financial information
and with the instructions to Form 10-Q and Article 10 of
Regulation S-X.  Accordingly, they do not include all of the
information and notes required by generally accepted accounting
principles for complete financial statements.  In the opinion of
management, the accompanying financial statements include all
adjustments which are normal, recurring and necessary to present
fairly the results for the interim periods.  Operating results
for interim periods are not necessarily indicative of the results
that may be expected for the year.  For further information,
refer to the consolidated financial statements and notes thereto
included in the Spectrum Control, Inc. and Subsidiaries annual
report on Form 10-K for the fiscal year ended  November 30, 1996.

Note 1 - Principles of Consolidation

The consolidated condensed financial statements include the
accounts of Spectrum Control, Inc. and its subsidiaries (the
Company), all of which are wholly-owned, except for Spectrum
Polytronics, Inc. which is 96% owned.  To facilitate timely
reporting, the fiscal quarters of a foreign subsidiary are based
upon a fiscal year which ends October 31.  All significant
intercompany accounts are eliminated upon consolidation.

Note 2 - Foreign Currency Translation

The assets and liabilities of the foreign subsidiary are
translated into U.S. dollars at current exchange rates.  Revenue
and expense accounts of these operations are translated at
average exchange rates prevailing during the period.  These
translation adjustments are accumulated in a separate component
of stockholders  equity.  Foreign currency transaction gains and
losses are included in determining net income for the period in
which the exchange rate changes.

Note 3 - Earnings Per Common Share

Earnings per common share is computed based on the weighted
average number of shares of common stock outstanding during the
period of computation.  Although the Company has issued
potentially dilutive common stock equivalents in the form of
stock options, the dilutive effect of these securities in the
aggregate is less than three percent of earnings per common
share. 
<PAGE>
MANAGEMENT'S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND
RESULTS OF OPERATIONS



SECOND QUARTER 1997 VERSUS SECOND QUARTER 1996


Results of Operations

Net sales increased 5% during the period, with consolidated net
sales of $14.4 million in the second quarter of 1997 and $13.6
million in the comparable quarter of 1996.  The increase in sales
reflects additional shipment volume in several of the Company s
electromagnetic interference ( EMI ) product offerings,
particularly EMI custom assemblies used by telecommunication and
other commercial customers in various filtered power distribution
systems.

Gross margin was $4.4 million or 31% of sales in 1997, compared
to $4.5 million or 33% of sales in 1996.  The decrease in gross
margin, as a percentage of sales, principally reflects changes in
sales mix and the related impact of fixed manufacturing overhead
and lower production requirements at the Company s ceramic
capacitor manufacturing operation in New Orleans, Louisiana.

During the second quarter of 1997, the Company adopted a plan to
restructure and consolidate its existing filter assembly
divisions to reflect current market and manufacturing process
synergies.  Management anticipates that this restructuring, which
will be completed during the third quarter of fiscal 1997, will
reduce manufacturing costs and improve gross margins.  The
Company does not expect to incur any significant costs or charges
in connection with this restructuring.  

Selling, general and administrative expense decreased during the
period, amounting to $3.0 million or 21% of sales for the second
quarter of 1997, compared to $3.1 million or 23% of sales for the
same period last year.  The Company continuously identifies and
implements cost reduction programs designed to improve operating
efficiencies and reduce related operating expenses.  As a result,
despite greater sales volume, selling expense decreased by
$65,000 in 1997 compared to 1996, and general and administrative
expense decreased by $93,000.









<PAGE>
MANAGEMENT'S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND
RESULTS OF OPERATIONS (CONTINUED)



TWENTY-SIX WEEKS 1997 VERSUS TWENTY-SIX WEEKS 1996

Results of Operations

Net sales were relatively stable during the period, amounting to
$27.1 million for the first half of 1997 and $27.5 million for
the comparable period of 1996.  Demand for the Company s
products, however, continued to increase.  Customer orders
received during the first half of 1997 amounted to $30.0 million,
an increase of $5.6 million or 23% from the second half of fiscal
1996.  As a result, Management believes shipment levels will
increase during the second half of 1997.

During the first half of 1997, gross margin was $8.1 million or
30% of sales, compared to $8.8 million or 32% of sales for the
first half of 1996.  As indicated above, the decrease in gross
margin primarily reflects the impact of fixed manufacturing
overhead and lower production requirements at the Company s
ceramic capacitor manufacturing facility.

As a percentage of sales, selling expense remained constant
during the period at 12%, with total selling expense of $3.1
million in 1997 and $3.3 million in 1996.  General and
administrative expense decreased during the period, amounting to
$2.5 million or 9% of sales during the first half of 1997,
compared to $2.9 million or 11% of sales for the comparable
period of 1996.  The decrease in general and administrative
expense primarily reflects reduced expenses associated with the
implementation of the Company s Rapid Response program.  Although
Rapid Response will continue to be implemented throughout 1997
and 1998, the expenses associated with the program were
principally incurred by the Company during fiscal 1996 in the
form of consulting fees and employee education.  Accordingly,
Management expects that overall general and administrative
expense in 1997 will be lower than fiscal 1996 levels.

Interest expense decreased by $153,000 during the period, from
$408,000 in 1996 to $255,000 in 1997.  The decrease in interest
expense primarily reflects reduced bank indebtedness.  Overall,
average interest rates remained stable throughout the period.

The Company s effective income tax rate also was constant at 28%
for the first half of fiscal 1997 and 1996.






<PAGE>
MANAGEMENT'S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND
RESULTS OF OPERATIONS (CONTINUED)




Liquidity, Capital Resources and Financial Condition

The Company has a $6.0 million line of credit with PNC Bank of
Erie, Pennsylvania (the  Bank ).  Prior to March 18, 1997,
borrowings and required payments under the revolving credit line
were based upon an asset formula involving accounts receivable
and inventories.  On March 18, 1997, the line of credit agreement
was renewed through April 30, 1999.  Under the terms of the
renewal, borrowings under the line of credit are no longer
limited by an asset formula.  The revolving credit line is
collateralized by substantially all of the Company s tangible and
intangible property, with current interest rates on borrowings
below the Bank s prevailing prime rate.  At May 31, 1997, the
Company had borrowed $1.4 million under this financing
arrangement.

The Company s wholly-owned foreign subsidiary maintains unsecured
Deutsche Mark lines of credit with German financial institutions
aggregating $1.2 million (2.0 million DM).  At  May 31, 1997,
there were no borrowings outstanding against these lines of
credit.  Future borrowings under the lines of credit will bear
interest at rates below the prevailing prime rate and will be
payable upon demand.

The Company s working capital continued to increase during the
period.  At May 31, 1997, the Company had net working capital of
$14.3 million, compared to $12.5 million at November 30, 1996. 
The Company s current ratio also improved during the first half
of fiscal 1997, with current assets at 2.82 times current
liabilities at May 31, 1997 and 2.20 at November 30, 1996.

As a result of improved accounts receivable and inventory
turnover rates, net cash from operations increased significantly
during the period.  During the first half of fiscal 1997, net
cash provided by operations amounted to $3.5 million, an increase
of $1.4 million from the comparable period of 1996.  With the
ongoing implementation of the Company s Rapid Response program,
Management anticipates that inventory turnover rates will
continue to improve throughout 1997.








<PAGE>
MANAGEMENT'S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND
RESULTS OF OPERATIONS (CONTINUED)


During the first twenty-six weeks of 1997, the Company s cash
expenditures for property, plant and equipment amounted to $1.3
million.  These capital expenditures primarily related to
operating improvements and manufacturing equipment for new
product offerings, including resonator and band pass filter
products.  During the first half of 1997, the Company also repaid
$2.3 million of bank indebtedness.  Current financial resources,
including working capital and existing lines of credit, and
anticipated funds from operations are expected to be sufficient
to meet cash requirements throughout 1997, including scheduled
long-term debt repayment and planned capital expenditures.  

Forward-Looking Information

Management s Discussion and Analysis of Financial Condition and
Results of Operations includes forward-looking statements which
reflect Management s current views with respect to future
shipment and operating expense levels, inventory turnover rates,
and ongoing cash requirements.  These forward-looking statements
are subject to certain risks and uncertainties, including those
identified below, which could cause actual results to differ
materially from historical results or those anticipated.  The
words  believe ,  expect ,  anticipate  and similar expressions
identify forward-looking statements.  Readers are cautioned not
to place undue reliance on these forward-looking statements.  The
following factors could cause actual results to differ materially
from historical results or those anticipated:  (1) increased
competition in the Company s marketplace; (2) technology advances
effecting the demand for the Company s products; (3) other
changes in market demand, particularly among telecommunications
customers; (4) market acceptance and penetration for the
Company s new product offerings; (5) changes in the overall
economic climate; (6) operating cost fluctuations and
availability of raw materials; and (7) unplanned capital
replacement or expansion.


PART II - OTHER INFORMATION



Item 6.   Exhibits and Reports on Form 8-K

             
     (a)  None

     (b)  No reports on Form 8-K were filed during the quarter
          for which this report is filed.


<PAGE>


SIGNATURE
             
                     
                     
                     
                     
Pursuant to the requirements of the Securities Exchange
Act of 1934, the registrant has duly caused this report to be
signed on ts behalf by the undersigned thereunto duly authorized.


                     
SPECTRUM CONTROL, INC.
(Registrant)



By:  s/s John P. Freeman
     John P. Freeman, Vice President
     and Chief Financial Officer
     (Principal Accounting and
     Financial Officer


Dated:    June 20, 1997