FORM 10QSB

                    SECURITIES AND EXCHANGE COMMISSION

                         Washington, D.C. 20549


[X] QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE
                 SECURITIES EXCHANGE ACT OF 1934

For the quarterly period ended March 31, 1998

Commission File Number  0-3425

                         PLATRONICS, INC.
     (Exact name of registrant as specified in its charter)

   New Jersey                      22-1440857
(State or other                   (IRS Employer
jurisdiction of                    Identification
incorporation)                             No.)

     301 Commerce Road, Linden, New Jersey         07036
(Address of principal executive offices)        (Zip Code)

Registrant's telephone number, including area code 908-862-3600

     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 ______  No   X

     Indicate by check mark whether the registrant has filed all
documents and reports required to filed by Sections 12, 13 or 15(d)
of the Securities Act of 1934 subsequent to the distribution of
securities under a plan confirmed by the court.

Yes______ No   X



     Indicate the number of shares outstanding of each of issuer's
classes of common stock, as of the latest practicable date:
910,140 Common Shares Outstanding





                              Index

                                                  

Independent Accountants' Report                     

Financial Statements:

          Condensed Balance Sheets                   
          March 31, 1997 (audited) and
          March 31, 1998 (unaudited)

          Unaudited Condensed Statements of          
          Income Three Months Ended
          March 31, 1997 and
          March 31, 1998

          Condensed Statement of Cash Flow          
          Three Months Ended March 31, 1997
          and March 31, 1998

          Notes to Condensed Financial               
          Statements

Management Discussion and Analysis or Plan of      
Operation.


Signatures                                           


























                       INDEPENDENT ACCOUNTANTS' REPORT


Board of Directors
Platronics, Inc.
Linden, New Jersey

The accompanying condensed balance sheet of Platronics, Inc. as of
March 31, 1998 and the related condensed statements of income for
the three month and six month periods ended March 31, 1997 and 1998
and the condensed statements of cash flows for the six months ended
March 31, 1997 and 1998, included in the accompanying Securities
and Exchange Commission Form 10-Q for the period ended March 31,
1998 were not audited by us, and, accordingly, we do not express an
opinion on them.

In accordance with generally accepted auditing standards, the
balance sheet as of September 30, 1997, and the related statements
of income, stockholders' equity and cash flows for the year then
ended (not presented herein) were audited by other auditors whose
report dated October 29, 1997 expressed an unqualified opinion on
those financial statements. In our opinion, the information set
forth in the accompanying condensed balance sheet as of September
30, 1997 is fairly stated in all material respects in relation to
the balance sheet from which it has been derived.


Ferdinand, Ganek & Company, CPA, PA
Union, New Jersey
May 15, 1998
























                                PLATRONICS, INC.
                            CONDENSED BALANCE SHEETS

                                     ASSETS

                               September 30          March 31,
                             -----------------    ----------------
                              1997 (Audited)      1998 (Unaudited)
                             -----------------    ----------------
Current Assets:
  Cash                             $ 45,297            $ 34,912
  Accounts Receivable - Net         623,167             597,820
  Inventories                       402,177             524,064
  Prepaid Expenses                    4,259               8,663
                                -----------         -----------
     Total Current Assets         1,074,900           1,165,459

Property and Equipment - Net         96,052             193,353

Security Deposits                    34,165              34,165
                                -----------         -----------

      Total Assets              $ 1,205,117         $ 1,392,977
                                ===========         ===========

                See Accompanying Independent Accountants' Report
                   and Notes To Condensed Financial Statements



























                                PLATRONICS, INC.
                            CONDENSED BALANCE SHEETS

                       LIABILITIES & STOCKHOLDERS' EQUITY

                               September 30       March 31,
                             -----------------  ----------------
                              1997 (Audited)    1998 (Unaudited)
                             -----------------  ----------------
Current Liabilities:
  Note Payable - Related Party   $  350,000         $  171,410   
  Accounts Payable                   97,304            213,338   
  Deferred Rental Obligations-
    Current Portion                   5,834             10,000   
                                 ----------         ----------   
      Total Current Liabilities     453,138            394,748   
                                 ----------         ----------   
Long-Term Liabilities:             
  Note Payable - Related Party           --            137,831   
  Deferred Rental Obligations-
    Long-Term                        49,998             40,832   
                                 ----------         ----------   
       Long Term Liabilities         49,998            178,663   
                                 ----------         ----------   

       Total Liabilities            503,136            573,411   
                                 ----------         ----------    
         
Stockholders' Equity:                                             
            
  Common Stock                       91,003             91,003   
  Additional Paid in Capital          6,156              6,156   
  Retained Earnings                 604,822            722,407   
                                 ----------         ----------   
    Total Stockholders' Equity      701,981            819,566   
                                 ----------         ----------  

    Total Liabilities and            
      Stockholders' Equity       $1,205,117         $1,392,977   
                                 ==========         ==========   
                                                                  
     
                See Accompanying Independent Accountants' Report
                   and Notes To Condensed Financial Statements











                                PLATRONICS, INC.
                    UNAUDITED CONDENSED STATEMENTS OF INCOME

                      Three Months Ended      Six Months Ended
                  -----------------------  -----------------------
                           March 31,                March 31,
                  -----------------------  -----------------------
                      1997       1998         1997         1998
                  ----------- -----------  ----------- -----------
Net Sales         $   982,358 $   977,659  $ 1,920,564 $ 1,988,949

Cost of Sales         846,830     834,121    1,691,095   1,677,211
                  ----------- -----------  ----------- -----------
Gross Profit          135,528     143,538      229,469     311,738

Operating Expenses:
  Selling, General 
  and Administrative 
  Expenses            140,744      93,816      263,722     180,541
                  ----------- -----------  ----------- -----------
Operating Income 
(Loss)                 (5,216)     49,722      (34,253)    131,197
                  ----------- -----------  ----------- -----------
Other Income (Expense):
  Interest Expense       (931)    (13,787)      (1,759)    (13,787)
  Misc. Expense            --          --           --         350
                  ----------- -----------  ----------- -----------
Total Other Income 
  (Expense)              (931)    (13,787)      (1,759)    (13,437)
                  ----------- -----------  ----------- -----------
Income (Loss) Before 
  Provision for Taxes 
  on Income            (6,147)     35,935      (36,012)    117,760

Provision for Taxes 
  on Income                --         175           --         175
                  ----------- -----------  ----------- -----------
Net Income (Loss)  $   (6,147) $   35,760   $  (36,012) $  117,585
                  =========== ===========  =========== ===========
Earnings (Loss) 
Per Share          $    (0.01) $     0.04   $    (0.04) $     0.13
                  =========== ===========  =========== ===========
Weighted Average 
  Number of Shares of 
  Common Shares
  Outstanding         910,031     910,031      910,031     910,031
                  =========== ===========  =========== ===========


                See Accompanying Independent Accountants' Report
                   and Notes to Condensed Financial Statements




                         PLATRONICS, INC.
                 CONDENSED STATEMENTS OF CASH FLOWS

                                             Six Months Ended
                                        --------------------------
                                                  March 31,
                                        --------------------------
                                           1997             1998
                                        ---------        ---------
Operating Activities:
  Net Income (Loss)                     $ (36,012)       $ 117,585
                                        ---------        ---------
  Adjustments to Reconcile Net
    Income (Loss) to Net Cash
    Provided by (Used in)
    Operating Activities
  Depreciation & Amortization              22,503           15,884

  Changes in Assets and
    Liabilities:
      Accounts Receivable                 (22,306)          25,347
      Inventories                          31,669         (121,887)
      Prepaid Expenses                    (23,205)          (4,404)
      Deferred Rental
        Obligations                            --           (5,000)
      Accounts Payable, Accrued
        Expenses and Taxes                 10,895          116,034
                                        ---------        ---------
        Total Adjustments                  19,556           25,974
                                        ---------        ---------
        Net Cash Provided By
         (Used in) Operating
         Activities                       (16,456)         143,559
                                        ---------        ---------
Investing Activities:
  Capital Expenditures                         --         (113,185)
                                        ---------        ---------
    Net Cash Used in Investing
      Activities                               --         (113,185)
                                        ---------        ---------
Financing Activities:
  Decrease in Long Term Debt              (15,055)         (40,759)
                                        ---------        ---------
    Net Cash Used in Financing
      Activities                          (15,055)         (40,759)
                                        ---------        ---------


                                   (continued)

                See Accompanying Independent Accountants' Report
                   and Notes to Condensed Financial Statements


                                PLATRONICS, INC.
                       CONDENSED STATEMENTS OF CASH FLOWS
                                   (continued)

                                             Six Months Ended
                                        --------------------------
                                                  March 31,
                                        --------------------------
                                           1997             1998
                                        ---------        ---------
Net Decrease in
  Cash and Cash Equivalents               (31,511)         (10,385)

Cash and Cash Equivalents -
  Beginning of Period                      80,100           45,297
                                        ---------        ---------

Cash and Cash Equivalents -
  End of Period                         $  48,589        $  34,912
                                        =========        =========

Cash Paid During the Period For:
  Interest                              $   1,759        $  13,787
  Income Taxes                                 --              175



For the purposes of the statement of cash flows, the company
considered all highly liquid debt instruments with a maturity of
three months or less to be cash equivalents.


                See Accompanying Independent Accountants' Report
                   and Notes to Condensed Financial Statements




















                                PLATRONICS, INC.
                     NOTES TO CONDENSED FINANCIAL STATEMENTS

1. Presentation of Interim Information

      In the opinion of the management of Platronics, Inc. the
      accompanying condensed financial statements include all
      normal adjustments considered necessary to present fairly the
      financial position as of March 31, 1998 and the results of
      operations for the three months and six months ended March
      31, 1997 and 1998, and cash flows for the six months ended
      March 31,1997 and 1998. Interim results are not necessarily
      indicative of results for a full year.

      The condensed financial statements and notes are presented as
      permitted by Form 10-Q and do not contain certain information
      included in the company's audited financial statements and
      notes for the fiscal year ended September 30, 1997.

2. Inventories

      Inventories are summarized as follows:

                           September 30,        March 31,
                           -------------        ---------
                               1997               1998
                            ---------           ---------

          Raw Materials     $ 392,177           $ 509,064
          Finished Goods       10,000              15,000
                            ---------           ---------
                            $ 402,177           $ 524,064
                            =========           =========

3.  Note Payable - Related Party

      Note payable represents an unsecured loan from a shareholder
      owning a majority of the outstanding stock. The note as of
      March 31, 1998 is a two-year note payable monthly including
      interest at 8%. The note matures December 31, 1999.















                                PLATRONICS, INC.
                     NOTES TO CONDENSED FINANCIAL STATEMENTS

4. Restatement

      The accompanying condensed financial statements for the six
      months ended March 31, 1998 includes prior-period information
      that has been retroactively restated after the initial
      reporting of the three months ended December 31, 1997.
      Manufacturing overhead has been adjusted by $32,926 to
      properly reflect capitalization of plating equipment. The
      effect was to increase net income for the three months ended
      December 31, 1997 by $32,926 ($.03 per share).









































Item 2.  Management's Discussion and Analysis or Plan of 
Operation.

     The following is management's discussion and analysis of
certain significant factors which have affected the Company's
condensed statement of operation.

     The Company's income from operations before provision for
income taxes for the second quarter of fiscal 1998 was $49,722, as
compared to loss of $5,216 in the second quarter of fiscal 1997. 
Net sales were $982,358 during the second quarter of fiscal 1997
and were $977,659 during the second quarter of fiscal 1998.

     The Company's profit for the second quarter of fiscal 1998 as
compared to the second quarter of fiscal 1997 was due to an
increase in sales as a result of a stronger and more aggressive
sales effort accompanied by a reduction in factory overhead and
general and administrative costs.  


                           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 hereunto duly authorized.

                                   PLATRONICS, INC.


                                   By /s/_________________________
                                      Ronald Knigge, Chairman,    
                                      President & Chief Executive 
                                      Officer

                                   By /s/________________________
                                      Mary Lou Palumbo,
                                      Principal Accounting Officer


Date May 21, 1998