UNITED STATES
                      SECURITIES AND EXCHANGE COMMISSION
                           Washington, D.C.  20549
                                 
                                F O R M  10-Q


(X)   Quarterly Report Pursuant to Section 13 or 15(d) of The Securities
      Exchange Act of 1934
                                 
For the Quarterly Period Ended September 30, 1997
                                 

( )   Transition Report Pursuant to Section 13 or 15(d) of The Securities
      Exchange Act of 1934

For the Transition Period From ____________ to ____________

Commission File number 1-13662


                    BOISE CASCADE OFFICE PRODUCTS CORPORATION
                                 

State of Incorporation                      IRS Employer Identification No.
      Delaware                                         82-0477390


                     800 West Bryn Mawr Avenue
                      Itasca, Illinois 60143
                         (630) 773 - 5000
                                 

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

Indicate the number of shares outstanding of each of the issuer's classes of
common stock, as of the latest practicable date.
                                                   Shares Outstanding
         Class                                    as of October 31, 1997
Common Stock, $.01 par value                           65,586,125


                      PART I - FINANCIAL INFORMATION

Item 1.   Financial Statements

          BOISE CASCADE OFFICE PRODUCTS CORPORATION AND SUBSIDIARIES

                           STATEMENTS OF INCOME
             (expressed in thousands, except share information)
                                (unaudited)


                                  Three Months Ended September 30
                                       1997              1996

Net sales                           $ 679,877          $506,694
Cost of sales, including purchases
   from Boise Cascade Corporation
   of $57,231 and $49,285             509,557           379,193
                                    __________        __________
Gross profit                          170,320           127,501
                                    __________        __________

Selling and warehouse operating
   expense                            127,373            94,515
Corporate general and administrative
   expense, including amounts paid to
   Boise Cascade Corporation of $653
   and $564                            11,307             9,097
Goodwill amortization                   3,159             1,757
                                    __________        __________
                                      141,839           105,369
                                    __________        __________
Income from operations                 28,481            22,132
                                    __________        __________
Interest expense                        6,749             2,126
Other income (expense), net               257              (142)
                                    __________        __________
Income before income taxes             21,989            19,864
Income tax expense                      9,457             8,144
                                    __________        __________
Net income                          $  12,532          $ 11,720



Average shares outstanding         63,086,894        62,449,765



Earnings per share                  $     .20           $   .19






The accompanying notes are an integral part of these Financial Statements.






          BOISE CASCADE OFFICE PRODUCTS CORPORATION AND SUBSIDIARIES

                           STATEMENTS OF INCOME
             (expressed in thousands, except share information)
                               (unaudited)


                                    Nine Months Ended September 30
                                        1997             1996

Net sales                           $ 1,878,218       $1,428,884
Cost of sales, including purchases
   from Boise Cascade Corporation
   of $163,437 and $137,015           1,408,311        1,055,148
                                     ___________      ___________
Gross profit                            469,907          373,736
                                     ___________      ___________
Selling and warehouse operating
   expense                              351,352          270,525
Corporate general and administrative
   expense, including amounts paid
   to Boise Cascade Corporation of
   $1,947 and $1,780                     29,886           23,723
Goodwill amortization                     7,686            4,815
                                     ___________      ___________
                                        388,924          299,063
                                     ___________      ___________
Income from operations                   80,983           74,673
                                     ___________      ___________
Interest expense                         13,895            5,290
Other income (expense), net                 390             (100)
                                     ___________      ___________
Income before income taxes               67,478           69,283
Income tax expense                       28,325           28,406
                                     ___________      ___________
Net income                           $   39,153       $   40,877



Average shares outstanding           62,951,608       62,372,100



Earnings per share                   $      .62        $     .66






The accompanying notes are an integral part of these Financial Statements.






          BOISE CASCADE OFFICE PRODUCTS CORPORATION AND SUBSIDIARIES

                                BALANCE SHEETS
                           (expressed in thousands)


                                             (unaudited)
                                             September 30       December 31
ASSETS                                    1997         1996         1996

Current
  Cash and short-term investments     $   12,598   $   9,281    $   12,762
  Receivables, less allowances
    of $7,055, $4,125, and $3,887        374,484     258,740       285,337
  Inventories                            186,571     137,537       171,748
  Deferred income tax benefits            13,995       7,257        13,963
  Other                                   24,994      16,537        15,378
                                      ___________  __________    __________
                                         612,642     429,352       499,188
                                      ___________  __________    __________

Property
  Land                                    27,900      13,488        13,488
  Buildings and improvements             111,981      72,091        72,917
  Furniture and equipment                180,154     121,556       137,137
  Accumulated depreciation              (129,447)    (85,791)      (90,980)
                                      ___________  __________    __________
                                         190,588     121,344       132,562
                                      ___________  __________    __________
Goodwill, net of amortization
    of $20,450, $10,172, and $13,138     433,497     221,266       261,706
Other assets                              24,804       9,614        11,906
                                      ___________  __________    __________
Total assets                          $1,261,531   $ 781,576     $ 905,362



The accompanying notes are an integral part of these Financial Statements.























          BOISE CASCADE OFFICE PRODUCTS CORPORATION AND SUBSIDIARIES

                                BALANCE SHEETS
             (expressed in thousands, except share information)

                                             (unaudited)
                                           September 30       December 31
LIABILITIES AND SHAREHOLDERS' EQUITY     1997         1996        1996

Current
  Notes payable                       $    1,200   $  37,300   $  36,700
  Current portion of long-term debt        2,997         203         180
  Accounts payable
    Trade and other                      235,880     160,841     185,370
    Boise Cascade Corporation             34,530      24,399      21,926
                                      ___________  __________  __________
                                         270,410     185,240     207,296
                                      ___________  __________  __________
  Accrued liabilities
    Compensation and benefits             30,496      22,068      31,120
    Income taxes payable                   4,662       2,084       7,100
    Taxes, other than income              15,821       8,845       8,351
    Other                                 39,896      24,988      39,800
                                      ___________  __________  __________
                                          90,875      57,985      86,371
                                      ___________  __________  __________
                                         365,482     280,728     330,547
                                      ___________  __________  __________
Other
  Deferred income taxes                      371       1,279       4,470
  Long-term debt, less current portion   366,731      95,053     140,024
  Other                                   36,043      20,202      25,536
                                      ___________  __________  __________
                                         403,145     116,534     170,030
                                      ___________  __________  __________
Shareholders' equity
  Common stock, $.01 par value,
    200,000,000 shares authorized;
    65,586,125, 62,469,703, and
    62,750,318 shares issued and
    outstanding at each period               656         625         628
  Additional paid-in capital             356,565     299,097     304,134
  Retained earnings                      135,683      84,592     100,023
                                      ___________  __________  __________
    Total shareholders' equity           492,904     384,314     404,785
                                      ___________  __________  __________
Total liabilities and
  shareholders' equity                $1,261,531   $ 781,576   $ 905,362






The accompanying notes are an integral part of these Financial Statements.







          BOISE CASCADE OFFICE PRODUCTS CORPORATION AND SUBSIDIARIES

                           STATEMENTS OF CASH FLOWS
                           (expressed in thousands)
                                  (unaudited)

                                              Nine Months Ended September 30
                                                     1997          1996

Cash provided by (used for) operations
  Net income                                      $  39,153     $  40,877
  Items in income not using (providing) cash
    Depreciation and amortization                    29,291        18,861
    Deferred income taxes                            (1,754)        1,290
  Receivables                                       (14,933)      (24,585)
  Inventories                                         9,743         3,064
  Other current assets                               (7,614)        2,546
  Accounts payable and accrued liabilities           28,675         8,821
  Current and deferred income taxes                  (7,430)       (5,199)
                                                  __________    __________
    Cash provided by operations                      75,131        45,675
                                                  __________    __________

Cash used for investment
  Expenditures for property and equipment           (44,182)      (26,332)
  Acquisitions                                     (243,984)     (145,068)
  Other, net                                        (20,504)      (12,189)
                                                  __________    __________
    Cash used for investment                       (308,670)     (183,589)
                                                  __________    __________

Cash provided by (used for) financing
  Additions to long-term debt                       219,999        95,000
  Notes payable                                     (35,500)       37,300
  Sale of stock                                      48,463             -
  Other, net                                            413           813
                                                  __________    __________
    Cash provided by financing                      233,375       133,113
                                                  __________    __________

Decrease in cash and
   short-term investments                              (164)       (4,801)
Balance at beginning of the period                   12,762        14,082
                                                  __________    __________
Balance at September 30                           $  12,598     $   9,281







The accompanying notes are an integral part of these Financial Statements.





   BOISE CASCADE OFFICE PRODUCTS CORPORATION AND SUBSIDIARIES
                                
                  NOTES TO FINANCIAL STATEMENTS
                           (unaudited)

(1)  ORGANIZATION AND BASIS OF PRESENTATION.  Boise Cascade Office Products
     Corporation (together with its subsidiaries, "the Company" or "we"),
     headquartered in Itasca, Illinois, is one of the world's premier
     business-to-business distributors of products for the office through its
     contract stationer business, as well as through its direct marketing
     channel.  At September 30, 1997, Boise Cascade Corporation owned
     approximately 81% of our outstanding common stock.

     The quarterly financial statements of the Company and its subsidiaries
     have not been audited by independent public accountants, but in the
     opinion of management, all adjustments necessary to present fairly the
     results for the periods have been included.  Except as may be disclosed
     in the notes to the Financial Statements, the adjustments made were of a
     normal, recurring nature.  Quarterly results are not necessarily
     indicative of results that may be expected for the year.  We have
     prepared the statements pursuant to the rules and regulations of the
     Securities and Exchange Commission.  Certain information and footnote
     disclosures normally included in financial statements prepared in
     accordance with generally accepted accounting principles have been
     condensed or omitted pursuant to such rules and regulations.  These
     quarterly financial statements should be read together with the
     statements and the accompanying notes included in our 1996 Annual
     Report.

(2)  EARNINGS PER SHARE.  Earnings per share of $.20 and $.19 for the three
     months ended September 30, 1997 and 1996, and $.62 and $.66 for the nine
     months ended September 30, 1997 and 1996, are based upon the average
     number of common shares outstanding including common shares issued to
     effect acquisitions made by the Company and shares issued as a result of
     stock options exercised.  Earnings per share is computed independently
     for each period.  As a result, the total of the per share results for the
     first three quarters of 1997 does not equal the per share results for the
     nine months ended September 30, 1997.

     In February 1997, the Financial Accounting Standards Board issued
     Statement of Financial Accounting Standards No. 128, Earnings Per Share,
     which will be implemented in the fourth quarter of 1997.  The statement
     will have no significant impact on previously reported earnings per
     share, which will be renamed basic earnings per share.

(3)  COMMON STOCK.  On September 25, 1997, we issued 2,250,000 shares of
     common stock at $21.55 per share to Boise Cascade Corporation.

(4)  DEBT.  On June 26, 1997, we entered into a $450 million revolving credit
     agreement with a group of banks that expires on June 29, 2001, and
     provides for variable rates of interest based on customary indices.  It
     contains customary restrictive financial and other covenants, including
     a negative pledge and covenants specifying a minimum fixed charge
     coverage ratio and a maximum leverage ratio.  This agreement replaced
     our $350 million revolving credit agreement.  We may, subject to the
     covenants contained in the credit agreement and to market conditions,
     raise additional funds through the agreement and through other external
     debt or equity financings in the future.

     At September 30, 1997, borrowing under the revolving credit agreement was
     $360 million.

     In addition to the amount outstanding under the revolving credit
     agreement, we had $1.2 million of short-term notes payable at
     September 30, 1997.  The maximum amount of short-term notes payable
     during the three and nine months ended September 30, 1997, was
     $77.4 million.  The average amounts of short-term notes payable during
     the three and nine months ended September 30, 1997, were $42.6 million
     and $39.5 million.  The weighted average interest rate for these
     borrowings was 5.8% for both periods.

(5)  TAXES.  The estimated tax provision rate for the first nine months of
     1997 was 42.0%, compared with a tax provision rate of 41.0% for the same
     period in the prior year.  The increase is primarily due to increased
     foreign income, including nondeductible goodwill, taxed at a higher
     rate.

(6)  ACQUISITIONS.  During the first nine months of 1997 we completed seven
     acquisitions, and during the first nine months of 1996 we completed nine
     acquisitions, all of which were accounted for under the purchase method
     of accounting.  Accordingly, the purchase prices were allocated to the
     assets acquired and liabilities assumed based upon their estimated fair
     values.  The initial purchase price allocations may be adjusted within
     one year of the date of purchase for changes in estimates of the fair
     values of assets and liabilities.  Such adjustments are not expected to
     be significant to results of operations or the financial position of the
     Company.  The excess of the purchase price over the estimated fair value
     of the net assets acquired was recorded as goodwill and is being
     amortized over 40 years.  The results of operations of the acquired
     businesses are included in our operations subsequent to the dates of
     acquisition.

     On January 31, 1997, we acquired the stock of the contract stationer
     business of The Office Stop, based in Butte, Montana.  On February 28,
     1997, we acquired the assets of the contract stationer business of
     Florida Ribbon and Carbon, based in Jacksonville, Florida.  On April 17,
     1997, we acquired the assets of the contract stationer business of
     Winterbulk Business Supplies, Ltd., based in Bolton, England.  On
     April 30, 1997, we acquired the assets of the computer consumables
     business of TDI, based in Raleigh-Durham, North Carolina.  On May 30,
     1997, we acquired the assets of the computer consumables business of
     Carlyle Computer Products Ltd., based in Winnipeg, Manitoba, Canada.  On
     May 31, 1997, we acquired the assets of the promotional products
     business of OstermanAPI, Inc., based in Maumee, Ohio.  In conjunction
     with the acquisition of Osterman, we formed a majority-owned subsidiary,
     Boise Marketing Services, Inc. ("BMSI"), of which we own 88%.  Our
     previously acquired promotional products company, OWNCO, also became
     part of BMSI.  In January 1997, we also completed a joint venture with
     Otto Versand, of which we own 50%, to direct market office products in
     Europe, initially in Germany.  These transactions, including the joint
     venture with Otto and the formation of the majority-owned promotional
     products subsidiary, were completed for cash of $99.7 million, $2.9
     million of our common stock, and the recording of $14.2 million of
     acquisition liabilities.

     On July 7, 1997, we acquired 100% of the shares of Jean-Paul Guisset
     S.A. ("JPG"), a French corporation.  JPG is a direct marketer of office
     products in France.  The negotiated purchase price was FF850.0 million
     (US$144.0 million) plus a price supplement payable in the year 2000, if
     certain earnings and sales growth targets are reached.  No liability has
     been recorded for the price supplement as the amount of payment, if any,
     is not assured beyond a reasonable doubt.  Approximately FF128.5 million
     (US$20.5 million) was repatriated to the Company from JPG during the
     third quarter of 1997.  In addition to the cash paid, we recorded
     $5.8 million of acquisition liabilities and assumed $10.1 million
     of long-term debt.  The acquisition was funded by cash flow from
     operations and borrowings under our revolving credit agreement.

     On February 5, 1996, we completed the acquisition of 100% of the shares
     of Grand & Toy Limited ("Grand & Toy") from Cara Operations Limited
     (Toronto).  On January 31, February 9, March 29, April 26, May 31,
     July 1, and July 31, 1996, we acquired businesses in New Mexico, Maine,
     Vermont, Wisconsin, Washington, Michigan, Australia, and Oklahoma City
     for cash of $145.1 million, $1.7 million of our common stock, and the
     recording of $20.6 million of acquisition liabilities.

     Unaudited pro forma results of operations reflecting the acquisitions
     would have been as follows.  If the 1997 acquisitions had occurred
     January 1, 1997, sales for the first nine months of 1997 would have
     increased to $2.0 billion, net income would have decreased to $38.3
     million, and earnings per share would have decreased to $.61.  If the
     1997 and 1996 acquisitions had occurred January 1, 1996, sales for the
     first nine months of 1996 would have increased to $1.7 billion, net
     income would have decreased to $40.2 million, and earnings per share
     would have decreased to $.65.  This unaudited pro forma financial
     information does not necessarily represent the actual results of
     operations that would have occurred if the acquisitions had taken
     place on the dates assumed.

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

Three Months Ended September 30, 1997, Compared with Three Months Ended
September 30, 1996

Results of Operations

Net sales in the third quarter of 1997 increased 34% to $679.9
million, compared with $506.7 million in the third quarter of
1996.  The growth in sales resulted primarily from acquisitions,
new account development, and product line extensions.  Third
quarter 1997 sales growth was constrained due to the United
Parcel Service ("UPS") strike, particularly in our domestic
direct marketing channel.  Same-location sales increased 15% in
the third quarter of 1997, compared with sales in the third
quarter of 1996.  Excluding our domestic direct marketing channel
and holding paper prices constant, our same-location sales growth
would have been 20%.

Cost of sales, which includes the cost of merchandise sold and
delivery and occupancy costs, increased to $509.6 million in the
third quarter of 1997, which was 74.9% of net sales.  This
compares with $379.2 million reported in the same period of the
prior year, which represented 74.8% of net sales.  Gross profit
as a percentage of net sales was 25.1% and 25.2% for the third
quarters of 1997 and 1996.  The decrease in the third quarter of
1997 was primarily because of competitive pressures on gross
profit.

Operating expense was 20.9% of net sales in the third quarter of
1997, compared with 20.8% in the third quarter of 1996.  Within
the operating expense category, selling and warehouse operating
expense was 18.7% of net sales in the third quarters of 1997 and
1996.  Corporate general and administrative expense was 1.7% of
net sales in the third quarter of 1997, compared with 1.8% in
1996.  Goodwill amortization increased to $3.2 million in the
third quarter of 1997, compared with $1.8 million in the third
quarter of 1996.  The increase in goodwill amortization was the
result of recording goodwill arising from our acquisitions.

Income from operations in the third quarter of 1997 increased to
$28.5 million, or 4.2% of net sales, compared to our third
quarter 1996 operating income of $22.1 million, or 4.4% of net
sales.

Interest expense was $6.7 million in the third quarter of 1997,
compared with $2.1 million in the third quarter of 1996.  The
increase in interest expense resulted from debt incurred in
conjunction with our acquisition and capital spending programs.

Net income in the third quarter of 1997 increased to $12.5
million, or 1.8% of net sales, compared with $11.7 million, or
2.3% of net sales in the same period of the prior year.

Nine Months Ended September 30, 1997, Compared with Nine Months
Ended September 30, 1996

Net sales for the nine months ended September 30, 1997, increased
31% to $1.9 billion, compared with $1.4 billion a year ago.  Same-
location sales increased 14% year to year.  Holding paper prices
constant, same-location sales grew 19%.

Cost of sales, which includes the cost of merchandise sold and
delivery and occupancy costs, increased to $1.4 billion for the
nine months ended  September 30, 1997, which was 75.0% of net
sales.  This compares with $1.1 billion reported in the same
period of the prior year, which represented 73.8% of net sales.
Gross profit as a percentage of net sales was 25.0% and 26.2% for
the first nine months of 1997 and 1996.  Sales growth in
technology-related products and competitive pressures on gross
profits contributed to the lower gross profit level in the first
nine months of 1997.

Operating expense was 20.7% of net sales for the first nine
months of 1997, compared with 20.9% in the same period of the
prior year.  This decrease resulted, in part, from our changing
sales mix described above and expense leveraging as, for example,
our central procurement and integrated distribution programs ramp
up.  Within the operating expense category, selling and warehouse
operating expense was 18.7% of net sales for the first nine
months of 1997, compared with 18.9% in 1996.  Corporate general
and administrative expense was 1.6% of net sales for the first
nine months of 1997 compared with 1.7% in 1996.  Goodwill
amortization increased to $7.7 million for the first nine months
of 1997, compared with $4.8 million in 1996.  The increase in
goodwill amortization was the result of recording goodwill
arising from our acquisitions.

Income from operations for the first nine months of 1997 was
$81.0 million, or 4.3% of net sales, compared to 1996 operating
income of $74.7 million, or 5.2% of net sales.

Interest expense was $13.9 million for the first nine months of
1997, compared with $5.3 million in 1996.  The increase in
interest expense resulted from debt incurred in conjunction with
our acquisition and capital spending programs.

Net income for the first nine months of 1997 decreased to $39.2
million, or 2.1% of net sales, compared with $40.9 million, or
2.9% of net sales, in the same period of the prior year.




Liquidity and Capital Resources

Our principal requirements for cash have been to make
acquisitions, fund working capital needs, upgrade and expand our
facilities at existing locations, and open new distribution
centers.  The execution of our strategy for growth, including
acquisitions and the relocation of several existing distribution
centers into new and larger facilities, is expected to require
capital outlays over the next several years.

To finance our capital requirements, we expect to rely upon funds
from a combination of sources.  In addition to cash flow from
operations, we have a $450 million revolving credit agreement
that expires in 2001 and provides for variable rates of interest
based on customary indices.  The credit agreement is available
for acquisitions and general corporate purposes.  It contains
customary restrictive financial and other covenants, including a
negative pledge and covenants specifying a minimum fixed charge
coverage ratio and a maximum leverage ratio.  At September 30,
1997, $360 million was outstanding under this agreement.  We may,
subject to the covenants contained in the credit agreement and to
market conditions, raise additional funds through the agreement
and through other external debt or equity financings in the
future.

In addition to the amount outstanding under the revolving credit
agreement, we had short-term notes payable of $1.2 million at
September 30, 1997.  The maximum amount of short-term notes
payable during the three and nine months ended September 30,
1997, was $77.4 million.  The average amounts of short-term notes
payable during the three and nine months ended September 30,
1997, were $42.6 million and $39.5 million.  The weighted average
interest rate for these borrowings was 5.8% for both periods.

In June 1996, we filed a registration statement with the
Securities and Exchange Commission for 4.4 million shares of
common stock to be offered from time to time in connection with
future acquisitions.  As of September 30, 1997, 3.5 million
shares remained unissued under this registration statement.

On September 25, 1997, we issued 2.25 million shares of common
stock at $21.55 per share to Boise Cascade Corporation for total
proceeds of $48.5 million.

Net cash provided by operations in the first nine months of 1997
was $75.1 million.  This was the result of $66.7 million of net
income, depreciation and amortization, and other noncash items,
and an $8.4 million decrease in working capital.  Net cash used
for investment in the first nine months of 1997 was $308.7
million, which included $44.2 million of expenditures for
property and equipment, and $244.0 million for acquisitions.  Net
cash provided by financing was $233.4 million for the first nine
months of 1997, resulting primarily from borrowings we made to
fund acquisitions and from proceeds received from the issuance of
our common stock.

Net cash provided by operations in the first nine months of 1996
was $45.7 million.  This was primarily the result of $61.0
million of net income, depreciation and amortization, and other
noncash items, offset by a $15.4 million increase in working
capital.  Net cash used for investment in the first nine months
of 1996 was $183.6 million, which included $26.3 million of
expenditures for property and equipment, and $145.1 million for
acquisitions.  Net cash provided by financing was $133.1 million
for the first nine months of 1996, resulting primarily from
borrowings we made to fund acquisitions.

The majority of our 1997 and 1996 acquisitions have been
completed for cash, resulting in higher outstanding balances
under our credit agreement and short-term borrowing capacity.
The increase in borrowings has caused interest expense to
increase for the first nine months of 1997 compared to the same
period of 1996.

Effects of Fluctuations in Foreign Currency Exchange Rates

Our operations in Australia, Canada, France, Germany, and the
United Kingdom are denominated in currencies other than U.S.
dollars.  Each of our operations conducts substantially all of
its business in its local currency with minimal cross-border
product movement.  As a result, these operations are not subject
to material operational risks associated with fluctuations in
exchange rates.  Furthermore, our results of operations were not
materially impacted by the translation of our other operations'
currencies into U.S. dollars.  Because we intend to expand the
size and scope of our international operations, this exposure to
fluctuations in exchange rates may increase.  Accordingly, no
assurance can be given that our future results of operations will
not be adversely affected by fluctuations in foreign currency
exchange rates.  Although we currently are not engaged in any
foreign currency hedging activities, we may consider doing so in
the future.  Such future hedges would be intended to minimize the
effects of foreign exchange rate fluctuations on our investment
and would not be done for speculative purposes.

New Accounting Standard

In February 1997, the Financial Accounting Standards Board issued
Statement of Financial Accounting Standards No. 128, Earnings Per
Share, which will be implemented in the fourth quarter of 1997.
The statement will have no significant impact on previously
reported earnings per share, which will be renamed basic earnings
per share.

Year 2000 Computer Issue

Many computer systems in use today were designed and developed
using two digits, rather than four, to specify the year.  As a
result, such systems will recognize the year 2000 as "00".  This
could cause many computer applications to fail completely or to
create erroneous results unless corrective measures are taken.

We utilize software and related computer technologies that will
be affected by this issue.  We are currently implementing, or
have plans to implement, several computer system replacements or
upgrades before the year 2000.  These new computer systems will
be year 2000 compliant.  We are reviewing what actions will be
necessary to make our remaining computer systems year 2000
compliant.  The expense associated with these actions has not
been determined, but is not expected to be material to the
Company.

Business Outlook

We expect our cross-selling efforts in furniture, computer-
related consumables, promotional products, and office papers to
result in additional sales to our existing customers.  We also
expect to grow sales by developing business with new customers.
The pace of our revenue growth will partially depend on the
success of these initiatives.  It will also depend, in part, on
our plans to make further acquisitions in the U.S. and
internationally.  Our level of future acquisition activity will
reflect the extent of economically acceptable opportunities
available to us.

Our gross margins and operating expense ratios vary among our
product categories, distribution channels, and geographic
locations.  As a result, we expect fluctuations in these ratios
as our sales mix evolves over time.

Office papers and converted paper products represent a
significant portion of our sales.  Reductions in the cost and
selling price of paper, compared to the same quarter last year,
impacted our sales growth, gross margins, and operating expense
leverage in the current quarter.  It is unclear to what extent or
when prices might significantly rise or fall and what favorable
or adverse impact those changes might have on our future
financial results.

Risk Factors Associated With Forward Looking Statements

The Management's Discussion and Analysis of Financial Condition
and Results of Operations includes "forward looking statements"
which involve uncertainties and risks.  There can be no assurance
that actual results will not differ from the Company's
expectations.  Factors which could cause materially different
results include, among others, continued same-location sales
growth; the timing and amount of paper price recovery; the
changing mix of products sold to our customers; the pace and
success of our acquisition program; the success of cost structure
improvements; the success of new product line introductions; the
uncertainties of expansion into international markets, including
currency exchange rates, legal and regulatory requirements, and
other factors; and competitive and general economic conditions.










                         PART II - OTHER INFORMATION

Item 1.    Legal Proceedings

The Company is not currently involved in any legal or
administrative proceedings that it believes could have, either
individually or in the aggregate, a material adverse effect on
its business or financial condition.

Item 2.    Changes in Securities

Not applicable.

Item 3.    Defaults Upon Senior Securities

Not applicable.

Item 4.    Submission of Matters to a Vote of Security Holders

Not applicable.

Item 5.    Other Information

Not applicable.

Item 6.    Exhibits and Reports on Form 8-K

      (a)  Exhibits.

           Required exhibits are listed in the Index to Exhibits and are
           incorporated by reference.

      (b)  Reports on Form 8-K

           On July 17, 1997, we filed a Form 8-K with the Securities and
           Exchange Commission to report our acquisition of Jean-Paul
           Guisset S.A. ("JPG"), a direct marketer of office products
           in France.

           On September 26, 1997, we filed a Form 8-K with the Securities and
           Exchange Commission to report our issuance of 2,250,000 shares of
           common stock at $21.55 per share to Boise Cascade Corporation.




















                                  SIGNATURES

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

                                    BOISE CASCADE
                                    OFFICE PRODUCTS CORPORATION

   As Duly Authorized Officer and
   Chief Accounting Officer:        /s/Darrell R. Elfeldt
                                    Darrell R. Elfeldt
                                    Vice President and Controller

Date:   November 12, 1997














































                  BOISE CASCADE OFFICE PRODUCTS CORPORATION
                              INDEX TO EXHIBITS
                 Filed With the Quarterly Report on Form 10-Q
                   for the Quarter Ended September 30, 1997

Number      Description                                      Page
11          Computation of Per Share Earnings

27          Financial Data Schedule