|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             | QUARTERLY      REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF      1934  |
|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|----------------------------------------------------------------------------------------------------|
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |                                                                                               |
|        x                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    | For      the quarterly period ended                                                                | September      26, 2009 |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |                                                                                               |
| OR                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                               |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |                                                                                               |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             | TRANSITION      REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF      1934 |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |                                                                                               |
|        o                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    | For      the transition period from                                                                |   | to |   |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |                                                                                               |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             | Commission      file number                                                                        | 1-367 |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |
| THE      L. S. STARRETT COMPANY                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  |
| (Exact      name of registrant as specified in its charter)                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |
| MASSACHUSETTS                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    |                                                                                               | 04-1866480 |
| (State      or other jurisdiction of incorporation or organization)                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              |                                                                                               | (I.R.S.      Employer Identification No.) |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |
| 121      CRESCENT STREET, ATHOL, MASSACHUSETTS                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                   | 01331-1915                                                                                         |
| (Address      of principal executive offices)                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    | (Zip      Code)                                                                                    |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |
| Registrant's      telephone number, including area code                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                          | 978-249-3551                                                                                       |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |
| Former      name, address and 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      such filing requirements for the past 90 days.                                                                                                                                                                               |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |
| YES      x    NO o                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |
| Indicate      by check mark whether the registrant is a large accelerated filer, an      accelerated filer, a non-accelerated filer, or a smaller reporting      company.  See definition of “accelerated filer,” “large      accelerated filer” and “smaller reporting company” in Rule 12b-2 of the      Exchange Act, (Check One):                                                                                                                                                                              |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |
| Large      Accelerated Filer o    Accelerated      Filer x    Non-Accelerated Filer      o    Smaller Reporting Company      o                                                                                                                                                                                                                                                                                                                                                                       |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |
| Indicate      by check mark whether the registrant has submitted electronically and      posted on its corporate web site, if any, every Interactive Data File      required to be submitted and posted pursuant to Rule 405 of Regulation S-T      during the preceding 12 months (or for such shorter period that the      registrant was required to submit and post such files). YES x    NO o Indicate      by check mark whether the registrant is a shell company (as defined in      Rule 12b-2 of the Exchange Act). |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |
| YES      o    NO x                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |
| Common      Shares outstanding as of                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             | November      5, 2009                                                                              |   |
| Class      A Common Shares                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       | 5,808,794                                                                                          |   |
| Class      B Common Shares                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       | 858,835                                                                                            |   |

|  |
|--|

----

|   | 31a | Certification      of Chief Executive Officer Pursuant to Rules 13a-15(e)/15(d)-15(e) and      13a-15(f)/15(d)-15(f), filedherewith. |
|--------|-----|--------------------------------------------------------------------------------------------------------------------------------------|

|   | 31b | Certification      of Principal Accounting Officer Pursuant to Rules 13a-15(e)/15(d)-15(e)      and 13a-15(f)/15(d)-15(f), filedherewith. |
|--------|-----|-------------------------------------------------------------------------------------------------------------------------------------------|

|   | 32 | Certification      of Chief Executive Officer and Principal Accounting Officer Pursuant to      Rule 13a-14(b) and Section 906 of the Sarbanes-Oxley Act of 2002      (subsections (a) and (b) of Section 1350, Chapter 63 of Title 18, United      States Code), filed herewith. |
|--------|----|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|  |
|--|

----

|   |                   |   | THE      L. S. STARRETT COMPANY(Registrant)       |
|--------|------------------------|--------|---------------------------------------------------|
|   |                   |   |                                              |
|   |                   |   |                                              |
| Date   | February      10, 2010 |   | /s/      Douglas A. Starrett                      |
|   |                   |   | Douglas      A. Starrett - President and CEO      |
|   |                   |   |                                              |
| Date   | February      10, 2010 |   | /s/      Francis J. O’Brien                 |
|   |                   |   | Francis      J. O’Brien - Treasurer and CFO |

|  |
|--|

----