UNITED STATES
                       SECURITIES AND EXCHANGE COMMISSION


                             Washington, D.C. 20549


                                    FORM 10-Q


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


For  the  quarterly  period  ended  October  5,  1999


                                       OR


( )     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  0-20022


                        POMEROY COMPUTER RESOURCES, INC.
                        --------------------------------
             (Exact name of registrant as specified in its charter)


             DELAWARE                                   31-1227808
             --------                                   ----------
     (State or jurisdiction of                        (IRS Employer
    incorporation or  organization)                Identification  No.)


                     1020 Petersburg Road, Hebron, KY 41048
                     --------------------------------------
                    (Address of principal executive offices)


                                 (606) 586-0600
                                 --------------
              (Registrant's telephone number, including area code)



     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
requirements  for  the  past  90  days.

YES  X     NO
    ---       ---
The  number  of  shares  of  common stock outstanding as of November 5, 1999 was
11,806,711.

<PAGE>
<TABLE>
<CAPTION>
                        POMEROY COMPUTER RESOURCES, INC.

                                TABLE OF CONTENTS


Part I.  Financial Information

         Item 1. Financial Statements:                     Page
                                                           ----
<S>                                                        <C>

                 Consolidated Balance Sheets as of
                 January 5, 1999 and October 5, 1999          3

                 Consolidated Statements of Income for
                 the Quarters Ended October 5, 1998 and
                 1999                                         4

                 Consolidated Statements of Income for
                 the Nine Months Ended October 5, 1998
                 and 1999                                     5

                 Consolidated Statements of Cash Flows
                 for the Nine Months Ended October 5,
                 1998 and 1999                                6

                 Notes to Consolidated Financial
                 Statements                                   7

         Item 2. Management's Discussion and Analysis of
                 Financial Condition and Results of
                 Operations                                  10

Part II. Other Information                                   15

SIGNATURE                                                    16
</TABLE>

                                        2
<PAGE>
<TABLE>
<CAPTION>
                             POMEROY COMPUTER RESOURCES, INC.

                              CONSOLIDATED  BALANCE  SHEETS


(in thousands)                                                       January 5,   October 5,
                                                                        1999         1999
                                                                     -----------  -----------
<S>                                                                  <C>          <C>
ASSETS
Current assets:
   Cash . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  $     3,962  $     5,386
   Accounts and note receivable, less allowance of $598 and $2,350
      at January 5, 1999 and October 5, 1999, respectively. . . . .      164,991      209,106
   Inventories. . . . . . . . . . . . . . . . . . . . . . . . . . .       33,333       23,837
   Other. . . . . . . . . . . . . . . . . . . . . . . . . . . . . .        2,084        3,526
                                                                     -----------  -----------
         Total current assets . . . . . . . . . . . . . . . . . . .      204,370      241,855
                                                                     -----------  -----------

Equipment and leasehold improvements. . . . . . . . . . . . . . . .       23,796       25,223
Less accumulated depreciation . . . . . . . . . . . . . . . . . . .       10,323       12,229
                                                                     -----------  -----------
         Net equipment and leasehold improvements . . . . . . . . .       13,473       12,994
                                                                     -----------  -----------

Other assets. . . . . . . . . . . . . . . . . . . . . . . . . . . .       36,383       44,920
                                                                     -----------  -----------
         Total assets . . . . . . . . . . . . . . . . . . . . . . .  $   254,226  $   299,769
                                                                     ===========  ===========

LIABILITIES & EQUITY
Current liabilities:
   Current portion of notes payable . . . . . . . . . . . . . . . .  $     5,028  $    11,816
   Accounts payable . . . . . . . . . . . . . . . . . . . . . . . .       78,817       64,040
   Bank notes payable . . . . . . . . . . . . . . . . . . . . . . .       39,629       72,371
   Other current liabilities. . . . . . . . . . . . . . . . . . . .        9,532       13,860
                                                                     -----------  -----------
         Total current liabilities. . . . . . . . . . . . . . . . .      133,006      162,087
                                                                     -----------  -----------

Notes payable . . . . . . . . . . . . . . . . . . . . . . . . . . .        8,231        5,455

Equity:
   Preferred stock (no shares issued or outstanding). . . . . . . .            -            -
   Common stock (11,707 and 11,807 shares issued and outstanding
      at January 5, 1999 and October 5, 1999, respectively) . . . .          117          118
   Paid-in capital. . . . . . . . . . . . . . . . . . . . . . . . .       64,394       65,524
   Retained earnings. . . . . . . . . . . . . . . . . . . . . . . .       48,800       66,907
                                                                     -----------  -----------
                                                                         113,311      132,549
   Less treasury stock, at cost  (31 shares at January 5, 1999 and
      October 5, 1999). . . . . . . . . . . . . . . . . . . . . . .          322          322
                                                                     -----------  -----------
      Total equity. . . . . . . . . . . . . . . . . . . . . . . . .      112,989      132,227
                                                                     -----------  -----------
      Total liabilities and equity. . . . . . . . . . . . . . . . .  $   254,226  $   299,769
                                                                     ===========  ===========
</TABLE>

See  notes  to  consolidated  financial  statements.


                                        3
<PAGE>
<TABLE>
<CAPTION>
                  POMEROY COMPUTER RESOURCES, INC.

               CONSOLIDATED  STATEMENTS  OF  INCOME


(in thousands, except per share data)         Quarter  Ended
                                        -------------------------
                                         October 5,   October 5,
                                            1998         1999
                                        ------------  -----------
<S>                                     <C>           <C>
Net sales and revenues . . . . . . . .  $   163,790   $   197,090
Cost of sales and service. . . . . . .      141,493       170,035
                                        ------------  -----------
         Gross profit. . . . . . . . .       22,297        27,055
                                        ------------  -----------

Operating expenses:
   Selling, general and administrative       11,074        12,385
   Rent expense. . . . . . . . . . . .          622           767
   Depreciation. . . . . . . . . . . .          973           869
   Amortization. . . . . . . . . . . .          433           771
   Provision for doubtful accounts . .            -             -
                                        ------------  -----------
         Total operating expenses. . .       13,102        14,792
                                        ------------  -----------

Income from operations . . . . . . . .        9,195        12,263
                                        ------------  -----------

Other expense (income):
   Interest expense. . . . . . . . . .          711         1,182
   Miscellaneous . . . . . . . . . . .          (77)            1
                                        ------------  -----------
         Total other expense . . . . .          634         1,183
                                        ------------  -----------

   Income before income tax. . . . . .        8,561        11,080

   Income tax expense. . . . . . . . .        3,168         4,548
                                        ------------  -----------

   Net income. . . . . . . . . . . . .  $     5,393   $     6,532
                                        ============  ===========

Weighted average shares outstanding:
   Basic . . . . . . . . . . . . . . .       11,505        11,744
                                        ============  ===========
   Diluted . . . . . . . . . . . . . .       11,745        11,831
                                        ============  ===========

Earnings per common share:
   Basic . . . . . . . . . . . . . . .  $      0.47   $      0.56
                                        ============  ===========
   Diluted . . . . . . . . . . . . . .  $      0.46   $      0.55
                                        ============  ===========
</TABLE>

See  notes  to  consolidated  financial  statements.


                                        4
<PAGE>
<TABLE>
<CAPTION>
                 POMEROY COMPUTER RESOURCES, INC.

              CONSOLIDATED  STATEMENTS  OF  INCOME


(in thousands, except per share data)      Nine  Months  Ended
                                       --------------------------
                                        October 5,    October 5,
                                           1998          1999
                                       ------------  ------------
<S>                                    <C>           <C>
Net sales and revenues. . . . . . . .  $   457,831   $   547,862
Cost of sales and service . . . . . .      396,993       474,240
                                       ------------  ------------
         Gross profit . . . . . . . .       60,838        73,622
                                       ------------  ------------

Operating expenses:
  Selling, general and administrative       29,878        35,006
  Rent expense. . . . . . . . . . . .        1,810         2,169
  Depreciation. . . . . . . . . . . .        2,779         2,666
  Amortization. . . . . . . . . . . .        1,195         2,086
  Provision for doubtful accounts . .            -            46
                                       ------------  ------------
         Total operating expenses . .       35,662        41,973
                                       ------------  ------------

  Income from operations. . . . . . .       25,176        31,649
                                       ------------  ------------

Other expense(income):
  Interest expense. . . . . . . . . .        2,011         2,832
  Miscellaneous . . . . . . . . . . .         (133)          (44)
                                       ------------  ------------
         Total other expense. . . . .        1,878         2,788
                                       ------------  ------------

  Income before income tax. . . . . .       23,298        28,861

  Income tax expense. . . . . . . . .        8,620        11,581
                                       ------------  ------------

  Net income. . . . . . . . . . . . .  $    14,678   $    17,280
                                       ============  ============

Weighted average shares outstanding:
  Basic . . . . . . . . . . . . . . .       11,450        11,709
                                       ============  ============
  Diluted.. . . . . . . . . . . . . .       11,754        11,824
                                       ============  ============

Earnings per common share:
  Basic . . . . . . . . . . . . . . .  $      1.28   $      1.48
                                       ============  ============
  Diluted.. . . . . . . . . . . . . .  $      1.25   $      1.46
                                       ============  ============
</TABLE>

See  notes  to  consolidated  financial  statements.

                                        5
<PAGE>
<TABLE>
<CAPTION>
                        POMEROY COMPUTER RESOURCES, INC.

                  CONSOLIDATED  STATEMENTS  OF  CASH  FLOWS


(in thousands)                                       Nine  Months  Ended
                                                 --------------------------
                                                  October 5,    October 5,
                                                     1998          1999
                                                 ------------  ------------
<S>                                              <C>           <C>
Cash Flows from Operating Activities:
   Net cash flows used in operating activities.  $    (2,312)  $   (27,332)

Cash Flows from Investing Activities:
   Capital expenditures . . . . . . . . . . . .       (2,684)       (2,172)
   Acquisition of reseller assets, net of cash
acquired. . . . . . . . . . . . . . . . . . . .      (11,229)       (4,298)
                                                 ------------  ------------
Net investing activities. . . . . . . . . . . .      (13,913)       (6,470)
                                                 ------------  ------------

Cash Flows from Financing Activities:
Net borrowings on bank note . . . . . . . . . .       16,797        32,592
Net borrowings (payments) on notes payable. . .       (1,030)        1,232
Purchase of treasury stock. . . . . . . . . . .         (118)            -
Proceeds from stock options related tax benefit            -           827
Proceeds from exercise of stock options.. . . .        1,715           575
                                                 ------------  ------------

   Net financing activities . . . . . . . . . .       17,364        35,226
                                                 ------------  ------------

Increase in cash. . . . . . . . . . . . . . . .        1,139         1,424

Cash:
   Beginning of period. . . . . . . . . . . . .          380         3,962
                                                 ------------  ------------

   End of period. . . . . . . . . . . . . . . .  $     1,519   $     5,386
                                                 ============  ============
</TABLE>

See  notes  to  consolidated  financial  statements.

                                        6
<PAGE>
                        POMEROY COMPUTER RESOURCES, INC.

                   NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

1.     Basis  of  Presentation

The  consolidated  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 Rule 10-01 of Regulation S-X. Except as
disclosed herein, there has been no material change in the information disclosed
in  the  notes  to  consolidated  financial statements included in the Company's
Annual Report on Form 10-K for the year ended January 5, 1999. In the opinion of
management,  all adjustments (consisting of normal recurring accruals) necessary
for  a  fair  presentation  of the interim period have been made. The results of
operations  for  the nine-month period ended October 5, 1999 are not necessarily
indicative of the results that may be expected for future interim periods or for
the  year  ending  January  5,  2000.

2.     Cost  of  sales  and  service

In  the first quarter of 1999, the Company changed the manner in which services'
labor  costs  are  reported.  The Company now classifies direct costs of service
personnel  in cost of sales and service; previously, such costs were included in
selling,  general  and  administrative  expenses.  Prior  periods  have  been
reclassified  to  conform  with  the  current  year's  presentation.

3.     Borrowing  Arrangements

At  January 5 and October 5, 1999, bank notes payable include  $12.6 million and
$4.9 million, respectively, of overdrafts in accounts with a participant bank to
the  Company's  credit  facility. These amounts were subsequently funded through
the  normal  course  of  business.

4.     Earnings  per  Common  Share

The  following is a reconciliation of the number of shares used in the basic EPS
and  diluted  EPS  computations:  (in  thousands,  except  per  share  data)

<TABLE>
<CAPTION>
                            Quarter Ended   October  5,
                    ----------------------------------------
                           1998                1999
                    -------------------  -------------------
                             Per Share            Per Share
                    Shares    Amount     Shares    Amount
                    ------  -----------  ------  -----------
<S>                 <C>     <C>          <C>     <C>
Basic EPS. . . . .  11,505  $     0.47   11,744  $     0.56
Effect of dilutive
  Stock options. .     240       (0.01)      87       (0.01)
                    ------  -----------  ------  -----------
Diluted EPS. . . .  11,745  $     0.46   11,831  $     0.55
                    ======  ===========  ======  ===========
</TABLE>

<TABLE>
<CAPTION>
                          Nine Months Ended October 5,
                    ----------------------------------------
                           1998                1999
                    -------------------  -------------------
                             Per Share            Per Share
                    Shares    Amount     Shares    Amount
                    ------  -----------  ------  -----------
<S>                 <C>     <C>          <C>     <C>
Basic EPS. . . . .  11,450  $     1.28   11,709  $     1.48
Effect of dilutive
  Stock options. .     304       (0.03)     115       (0.02)
                    ------  -----------  ------  -----------
Diluted EPS. . . .  11,754  $     1.25   11,824  $     1.46
                    ======  ===========  ======  ===========
</TABLE>

                                        7
<PAGE>
5.     Supplemental  Cash  Flow  Disclosures

Supplemental  disclosures  with  respect  to  cash flow information and non-cash
investing  and  financing  activities  are  as  follows:  (in  thousands)

<TABLE>
<CAPTION>
                               Nine Months Ended October 5,
                               ----------------------------
                                      1998     1999
                                     -------  -------
<S>                                  <C>      <C>
Interest paid . . . . . . . . . . .  $ 1,834  $ 2,650
                                     =======  =======
Income taxes paid . . . . . . . . .  $12,056  $12,496
                                     =======  =======
Adjustments to purchase
  price of acquisition assets . . .  $     -  $ 1,740
                                     =======  =======

Business combinations accounted for
as purchases:
     Assets acquired. . . . . . . .  $31,734  $10,573
     Liabilities assumed. . . . . .   18,505    5,022
     Notes payable. . . . . . . . .    2,000      697
     Stock issued . . . . . . . . .        -      556
                                     -------  -------
     Net cash paid. . . . . . . . .  $11,229  $ 4,298
                                     =======  =======
</TABLE>
6.     Litigation

There  are  various  legal actions arising in the normal course of business that
have  been  brought  against the Company. Management believes these matters will
not  have  a  material  adverse  effect  on  the Company's financial position or
results  of  operations.

7.     Segment  Information

For the first and second quarters of 1999, Pomeroy Select Integration Solutions,
Inc.'s,  a  wholly-owned  subsidiary, pro rata share of the selling, general and
administrative expenses were not allocated in accordance with the administrative
services  agreement  between  the  Company  and  the  subsidiary.  Therefore,
reclassifications  have  been  made  in the third quarter of 1999 to reflect the
proper  allocation  of  such expenses for the products and services segments for
the  nine  months  ended  October  5, 1999.  For the three months ended April 5,
1999,  this  reclassification decreased product's and increased service's income
from operations by $459 thousand.  For the three months ended July 5, 1999, this
reclassification  increased  product's  and  decreased  service's  income  from
operations  by  $1.471  million.  The  Company's  consolidated  net  income  and
earnings  per  share  were  unchanged  as  a  result of these reclassifications.

Summarized financial information concerning the Company's reportable segments is
shown  in  the  following  table.  (in  thousands)

                                        8
<PAGE>
<TABLE>
<CAPTION>
                                Quarter  Ended  October  5,  1998
                               -----------------------------------
                               Products   Services   Consolidated
                               ---------  ---------  -------------
<S>                            <C>        <C>        <C>
Revenues. . . . . . . . . . .  $ 143,957  $  19,833  $     163,790
Income from operations. . . .      5,686      3,509          9,195
Total assets. . . . . . . . .    184,065     37,185        221,250
Capital expenditures. . . . .        700         52            752
Depreciation and amortization      1,088        318          1,406
</TABLE>

<TABLE>
<CAPTION>
                                Quarter  Ended  October  5,  1999
                               -----------------------------------
                               Products   Services   Consolidated
                               ---------  ---------  -------------
<S>                            <C>        <C>        <C>
Revenues. . . . . . . . . . .  $ 170,031  $  27,059  $     197,090
Income from operations. . . .      7,093      5,170         12,263
Total assets. . . . . . . . .    238,872     60,897        299,769
Capital expenditures. . . . .        539        144            683
Depreciation and amortization      1,273        367          1,640
</TABLE>

<TABLE>
<CAPTION>
                                Nine Months Ended October 5, 1998
                               -----------------------------------
                               Products   Services   Consolidated
                               ---------  ---------  -------------
<S>                            <C>        <C>        <C>
Revenues. . . . . . . . . . .  $ 406,430  $  51,401  $     457,831
Income from operations. . . .     17,584      7,592         25,176
Total assets. . . . . . . . .    184,065     37,185        221,250
Capital expenditures. . . . .      2,423        261          2,684
Depreciation and amortization      3,237        737          3,974
</TABLE>

<TABLE>
<CAPTION>
                                Nine Months Ended October 5, 1999
                               -----------------------------------
                               Products   Services   Consolidated
                               ---------  ---------  -------------
<S>                            <C>        <C>        <C>
Revenues. . . . . . . . . . .  $ 473,403  $  74,459  $     547,862
Income from operations. . . .     17,022     14,627         31,649
Total assets. . . . . . . . .    238,872     60,897        299,769
Capital expenditures. . . . .      1,566        606          2,172
Depreciation and amortization      3,748      1,004          4,752
</TABLE>

                                        9
<PAGE>
         Special Cautionary Notice Regarding Forward-Looking Statements
         --------------------------------------------------------------

Certain  of the matters discussed under the caption "Management's Discussion and
Analysis  of  Financial  Condition  and  Results  of Operations" contain certain
forward  looking  statements  regarding future financial results of the Company.
The words "expect," "estimate," "anticipate," "predict," and similar expressions
are  intended  to  identify  forward-looking  statements.  Such  statements  are
forward-looking  statements  for  purposes of the Securities Act of 1933 and the
Securities  Exchange  Act of 1934, as amended, and as such may involve known and
unknown  risks,  uncertainties  and  other  factors  which  may cause the actual
results,  performance  or achievements of the Company to be materially different
from  future  results,  performance or achievements expressed or implied by such
forward-looking  statements.  Important  factors  that  could  cause  the actual
results,  performance  or  achievements of the Company to differ materially from
the  Company's  expectations  are  disclosed in this document including, without
limitation,  those  statements  made  in  conjunction  with  the forward-looking
statements  under  "Management's  Discussion and Analysis of Financial Condition
and  Results  of  Operations".  All  written  or oral forward-looking statements
attributable  to  the  Company are expressly qualified in their entirety by such
factors.

                        POMEROY COMPUTER RESOURCES, INC.
                     MANAGEMENT'S DISCUSSION AND ANALYSIS OF
                  FINANCIAL CONDITION AND RESULTS OF OPERATIONS

OVERVIEW.  The  Company's business is comprised of (1) the sale and leasing of a
broad  range  of  computer  equipment  including hardware, software, and related
products,  and  (2)  the provision of information technology (IT) services which
support such computer products.  On January 6, 1999, the Company transferred the
assets,  liabilities,  business,  operations  and  personnel  comprising  its IT
services business (excluding procurement and configuration services) in exchange
for  10  million  shares  of  Class B common stock of Pomeroy Select Integration
Solutions,  Inc.,  a wholly-owned subsidiary.  The separation of the IT services
business  is  a  part  of  the Company's ongoing strategy to expand its services
revenue.  The  Company  now  classifies the direct costs of service personnel in
cost  of  sales  and  service.  See  Notes  2 and 7 of the Notes to Consolidated
Financial  Statements.

TOTAL  NET  SALES  AND  REVENUES.  Total  net sales and revenues increased $33.3
million,  or  20.3%,  to $197.1 million in the third quarter of fiscal 1999 from
$163.8  million  in  the  third  quarter  of  fiscal  1998.  This  increase  was
attributable  to  an  increase  in  sales  to  existing and new customers and to
acquisitions  completed  in  fiscal  years  1999  and  1998.  This increase also
reflects  an increase in sales volume; however, unit prices have declined in the
third  quarter  of  fiscal 1999 as compared to the third quarter of fiscal 1998.
Excluding  acquisitions completed in fiscal years 1999 and 1998, total net sales
and  revenues  increased 12.3%. Product sales increased $26.0 million, or 18.1%,
to $170.0 million in the third quarter of fiscal 1999 from $144.0 million in the
third  quarter  of fiscal 1998. Excluding acquisitions completed in fiscal years
1999  and  1998,  product sales increased 11.2%. Service revenues increased $7.2
million,  or  36.4%,  to  $27.0 million in the third quarter of fiscal 1999 from
$19.8  million  in  the  third  quarter of fiscal years 1999 and 1998. Excluding
acquisitions completed in fiscal years 1999 and 1998, service revenues increased
20.1%.

Total net sales and revenues increased $90.1 million or 19.7%, to $547.9 million
in  the  first nine months         of 1999 from $457.8 million in the first nine
months of 1998.  Excluding acquisitions completed in fiscal years 1999 and 1998,
total  net  sales  and  revenues increased 10.9%.  Product sales increased $67.0
million,  or  16.5%,  to  $473.4  million  in the first nine months of 1999 from
$406.4  million  in  the  first  nine  months  of  1998.  Excluding acquisitions
completed  in fiscal years 1999 and 1998, product sales increased 8.8%.  Service
revenues  increased  $23.1 million, or 44.9%, to $74.5 million in the first nine
months  of  1999 from $51.4 million in the first nine months of 1998.  Excluding
acquisitions completed in fiscal years 1999 and 1998, service revenues increased
27.8%.

 GROSS  MARGINS.  Gross margin increased to 13.7% in the third quarter of fiscal
1999 as compared to 13.6% in the third quarter of fiscal 1998.  This increase in
gross  margin  resulted  primarily  from  the increase of higher margin hardware
sales.  Service  revenues  increased to 13.7% of total net sales and revenues in
the  third  quarter  of  fiscal  1999  compared  to 12.1% of total net sales and
revenues  in the third quarter of fiscal 1998. Service gross margin decreased to
39.1%  of  total  gross margin in the third quarter of fiscal 1999 from 39.3% in
the  third  quarter  of  fiscal  1998. This decrease in service gross margin was
primarily  due  to  the  Company's  decision to obtain new business and increase
sales  by  aggressively  pricing  certain  services.  In  addition,  the Company
increased  its  technical  staff  for  contracts  which will generate revenue in
future  periods.   Factors that may have an impact on gross margin in the future
include  the  further  decline  of  unit  prices, the percentage of equipment or
service  sales  with  lower-margin  customers,  the ratio of service revenues to
total  net  sales  and  revenues,  and  personnel  utilization  rates.

Gross  margin  increased  to  13.4%  in  the first nine months of fiscal 1999 as
compared  to  13.3%  in  the first nine months of fiscal 1998.  This increase in
gross  margin  in  the first nine months of fiscal 1999 is due to an increase in
the  volume  of  higher-margin  service  revenues  and  improved gross margin of
service  revenues  which  were  offset  somewhat by the decline in product gross
margin  and  the  growth  in  such  lower-margin product sales. Service revenues
increased  to  13.6% of total net sales and revenues in the first nine months of

                                       10
<PAGE>
fiscal  1999 compared to 11.2% of total net sales and revenues in the first nine
months  of  fiscal  1998. Service gross margin increased to 41.4% of total gross
margin  in  the  first  nine  months of fiscal 1999 from 34.1% in the first nine
months of fiscal 1998. This increase in service's gross margin was primarily due
to improved productivity of technical personnel. Factors that may have an impact
on  gross  margin  in the future include the further decline of unit prices, the
percentage  of equipment or service sales with lower-margin customers, the ratio
of  service  revenues to total net sales and revenues, and personnel utilization
rates.

OPERATING  EXPENSES.  Selling,  general  and  administrative expenses (including
rent  expense)  expressed  as  a  percentage  of  total  net  sales and revenues
decreased  to  6.7%  in  the third quarter of fiscal 1999 from 7.1% in the third
quarter  of  fiscal  1998.  This  decrease is primarily due to the growth in net
sales  and  revenues exceeding the growth in selling, general and administrative
expenses.  Excluding  acquisitions  completed  in  fiscal  years  1999 and 1998,
selling,  general and administrative expenses expressed as a percentage of total
net sales and revenues would have been 6.4% in the third quarter of fiscal 1999.
Total  operating  expenses  expressed  as  a  percentage  of total net sales and
revenues  decreased to 7.5% in the third quarter of fiscal 1999 from 8.0% in the
third  quarter  of  fiscal  1998  for  the  reason noted above and offset by the
increase  in  amortization  expense  as  a  result  of  acquisitions.  Excluding
acquisitions  completed  in fiscal years 1999 and 1998, total operating expenses
expressed  as  a percentage of total net sales and revenues would have been 7.3%
in  the  third  quarter  of  fiscal  1999.

Selling,  general and administrative expenses (including rent expense) expressed
as  a  percentage of total net sales and revenues decreased to 6.8% in the first
nine  months  of  fiscal 1999 from 6.9% in the first nine months of fiscal 1998.
This decrease is primarily due to the growth in net sales and revenues exceeding
the  growth  in  selling,  general  and  administrative  expenses.  Excluding
acquisitions  completed  in  fiscal  years  1999  and 1998, selling, general and
administrative  expenses  expressed  as  a  percentage  of  total  net sales and
revenues  would  have  been 6.4% in the first nine months of fiscal 1999.  Total
operating  expenses  expressed  as  a percentage of total net sales and revenues
decreased to 7.7% in the first nine months of fiscal 1999 from 7.8% in the first
nine months of fiscal 1998 for the reason noted above and offset by the increase
in  amortization  expense  as  a result of acquisitions.  Excluding acquisitions
completed in fiscal years 1999 and 1998, total operating expenses expressed as a
percentage  of  total  net  sales and revenues would have been 7.3% in the first
nine  months  of  fiscal  1999.

INCOME  FROM  OPERATIONS.  Income  from  operations  increased  $3.1 million, or
33.4%, to $12.3 million in the third quarter of fiscal 1999 from $9.2 million in
the  third  quarter  of fiscal 1998. The Company's operating margin increased to
6.2%  in  the  third  quarter  of  fiscal  1999 as compared to 5.6% in the third
quarter  of  fiscal 1998.  This increase is primarily due to the increase in the
Company's  gross  margin.

Income from operations increased $6.4 million, or 25.7%, to $31.6 million in the
first  nine months of fiscal 1999 from $25.2 million in the first nine months of
fiscal 1998.  The Company's operating margin increased to 5.8% in the first nine
months  of  fiscal  1999  as compared to 5.5% in the first nine months of fiscal
1998.  This  increase  is  primarily  due to the increase in the Company's gross
margin.

INTEREST  EXPENSE.  Interest  expense  increased  66.2%, to  $1.2 million in the
third  quarter  of  fiscal 1999 from $0.7 million in the third quarter of fiscal
1998.  This  increase is primarily due to the Company's overall increase in debt
borrowings  in  the  third  quarter  of  fiscal 1999.  Interest expense was $2.8
million  in  the first nine months of fiscal 1999 as compared to $2.0 million in
the  first  nine  months  of  fiscal 1998.  This increase in interest expense is
primarily  due to the Company's increase in overall debt borrowings in the first
nine  months  of  fiscal  1999.

                                       11
<PAGE>
INCOME  TAXES.  The  Company's effective tax rate was 41.0% in the third quarter
of  fiscal  1999  compared  to  37.0%  in the third quarter of fiscal 1998.  The
adjustment  to  the  effective  tax  rate  in  the  third quarter of fiscal 1999
resulted  in an overall effective tax rate of 40.1% for the first nine months of
fiscal  1999.  For the first nine months of fiscal 1999, the Company's effective
tax  rate  was  40.1%  as  compared to 37.0% for the nine months of fiscal 1998.
During  fiscal  1998,  the  Company's  effective tax rate was reduced due to the
availability  of the Kentucky Jobs Development Act ("KJDA") credit pertaining to
the  initial  eligible start-up costs component of the credit.  For fiscal 1999,
the Company's KJDA benefit will be reduced to the annual eligible lease payments
component  of  the  credit  plus  any  carryforward  from  prior  years.

NET INCOME.  Net income increased $1.1 million, or 21.1%, to $6.5 million in the
third  quarter  of  fiscal 1999 from $5.4 million in the third quarter of fiscal
1998  due to the factors described above.  Net income increased $2.6 million, or
17.7%,  to  $17.3  million  in  the  first nine months of fiscal 1999 from $14.7
million  in  the  first  nine months of fiscal 1998 due to the factors described
above.

                         LIQUIDITY AND CAPITAL RESOURCES

Cash  used in operating activities was $27.3 million in the first nine months of
fiscal 1999. Cash used in investing activities included $2.2 million for capital
expenditures  and  $4.3  million  for  acquisitions.  Cash provided by financing
activities  included $32.6 million of net borrowings on bank notes payable, $1.4
million  from  the  exercise  of  stock options and related tax benefit and $1.2
million  of  net  borrowings  on  notes  payable.

In  September  1999,  the  Company  amended  its existing credit facilities with
Deutsche Financial Services Corp. ("DFS") to increase its consolidated borrowing
ability  from $120 million to $140 million.  This credit facility, which expires
July  14,  2000, provides a credit line for inventory financing and for accounts
receivable financing.  $20 million of the DFS credit facility is used by Pomeroy
Select  Integration  Solutions,  Inc., a wholly-owned subsidiary of the Company.
Under  the  terms  of the credit facility, the Company is prohibited from paying
any cash dividends and is subject to various restrictive covenants. In addition,
the  Company  has  available a $12 million inventory financing facility with IBM
Credit  Corporation  ("ICC").

Borrowings  under the DFS and ICC floor plan arrangements are made on thirty day
notes.  All  such borrowings are secured by the related inventory.  Financing on
substantially  all  of  the  arrangements  is  interest free due to subsidies by
manufacturers.  The  average  rate on these arrangements is less than 1.0%.  The
Company  classifies  amounts  outstanding  under  the floor plan arrangements as
accounts  payable.

Borrowings  under  the  DFS  accounts  receivable portion of the credit facility
carry  a  variable  interest rate based on the prime rate less 125 basis points.
At  October  5,  1999,  the  amount  outstanding, which included $4.9 million of
overdrafts in accounts with a participant bank to the Company's credit facility,
was  $72.4  million  at  an  interest  rate  of  $7.0%.

The  Company believes that the anticipated cash flow from operations and current
financing  arrangements  will  be  sufficient  to  satisfy the Company's capital
requirements  for  the  next  12  months.

                                      OTHER

Year  2000  Issues

     Background.     The  following  is a discussion of the Year 2000 date issue
("Year  2000  issue")  as  it  affects  the  Company. Many computer programs and
embedded  chips  in  other  forms  of technology use only the last two digits to
identify  a  year  in a date field. As a result of this design decision, some of
these  systems  could fail to operate or fail to produce correct results if "00"
is  interpreted  to  mean  1900,  rather  than  2000.  These problems are widely
expected  to  increase  in  frequency  and severity as the year 2000 approaches.

                                       12
<PAGE>
     Assessment.     The  Company  currently  believes its potential exposure to
problems  arising  from  the  Year  2000  issue  lies  primarily in three areas:

     (1)     The  Company's  internal  operating  systems  which may not be Year
             2000 compliant;
     (2)     Potential Year 2000 non-compliance of systems of third parties with
             whom the  Company  has  a  business  relationship;  and,
     (3)     Non-compliance  of  information  technology  products developed by
             third parties  on  which  the  Company  performs  services.

The  Company  has  completed  an  assessment  of its principal internal systems.
However,  it  continues  to  assess its Year 2000 exposure with respect to third
parties.  While  the  cost  of  these  assessment  efforts is not expected to be
material  to the Company's financial position or results of operations, there is
no  assurance  that  this  will  be  the  case.

     Internal  Operating  Systems.     The  Company is dependent upon management
information  systems  for  all phases of its operations and financial reporting.
The  Company  began  addressing  the  affect of the Year 2000 issue in 1996. The
Company  has  acquired  Year  2000  compliant  versions for all of its principal
systems  and  modules.  The  Company  is in the process of testing the Year 2000
compliant  versions  of  all  hardware  and software components and applications
pertaining  to  its  internal  operating  systems upon which the Company relies.
There  may  be  some non-critical applications that are not Year 2000 compliant.

     Third-Party  Relationships.     The failure of a supplier to deliver timely
Year  2000  compliant  products  to our customers could jeopardize the Company's
ability to meet obligations to customers. In addition, we may be liable for Year
2000  non-compliance  of  information  technology  products on which the Company
performs  services.  The Company has completed a program to identify and resolve
Year  2000  exposures  from  third  parties.  The  Company  is  not aware of any
significant  Year  2000  exposure  from  a  third  party.   Any failure of third
parties  with  whom the Company has a business relationship to resolve Year 2000
problems  with  their  products  in  a  timely manner could materially adversely
affect  our  business, financial condition or results of operations. The Company
is also dependent on third party service providers, such as telephone companies,
banks  and  insurance  carriers.

     State  of Readiness.     The Company has completed testing of its principal
information  technology  systems.   The  following is a list of all systems that
the  Company  believes  are  Year  2000  compliant:   primary  file  servers and
applications;  internal  email  servers and applications; internet email servers
and applications; internet and intranet servers and applications; wide area data
network  components;  sufficient  workstation  systems  and  applications at all
locations;  and  phone  systems  and  voice  mail  systems.  Year 2000 compliant
principal  information  technology  systems  were  successfully installed in the
third  quarter  of  fiscal  1999,  and  final  testing  and migrations are being
completed.

     Costs  to  Address  Year  2000  Issues.     Other  than  time  spent by the
Company's  own  personnel, the Company has not incurred any significant costs in
identifying  Year  2000  issues. The Company does not anticipate any significant
costs to make its internal systems Year 2000 compliant because no remediation is
expected  to  be  required.  Accordingly,  the  Company  has  not deferred other
information  technology  projects  due  to  Year  2000  efforts.

     Risks  of  Year  2000  Issues.          The  Company  believes  the  most
reasonably  likely worst case Year 2000 scenario would include a  combination of
some  or  all  of  the  following:

     (1)   Internal  IT  modules  or  systems  may  fail  to operate or may give
erroneous  information.  Such  failure  could result in shipping delays, reduced
utilization  of  technical  personnel,  inability  to  timely generate financial
reports and statements, inability of  the Company to communicate with its branch
offices,  and computer network downtime resulting in numerous inefficiencies and
higher  payroll  expenses.
     (2)   Non-IT  components in HVAC, lighting, telephone, security and similar
systems  might  fail  and  cause  the  entire  system  to  fail.
     (3)   Communications  with  customers  that  depend  upon  IT  or  non-IT
technology, such as EDI (including automatic ordering by and for customers), and
obtaining  current pricing from vendors, may fail or give erroneous information.

                                       13
<PAGE>
These  types  of  problems could result in such difficulties as the inability to
receive  or  process  customer  orders,  shipping delays, or sale of products at
erroneous  prices.
     (4)   The  unavailability  of  product  as  a  result of Year 2000 problems
experienced by one or more key vendors of the Company, or as a result of changes
in inventory levels of aggregators, VARs and similar providers in response to an
anticipated  Year  2000  problem  or  the  inability  of  the Company to develop
alternative  sources  for  products.
     (5)   Products  sold  to  some  of  the  Company's  customers could fail to
perform  some  or  all  of  their  intended  functions. In such a situation, the
Company's  maximum  obligation  would  be  to  repair  or  replace the defective
products  to  the  extent  the  Company  is required to do so under manufacturer
warranty.

     Contingency  Plans.     The  Company  believes its plans for addressing the
Year  2000  issue  are  adequate.  The  Company does not believe it will incur a
material  financial  impact  from  system failures, or from the costs associated
with  assessing  the  risks  of  failure,  arising  from  Year  2000  problems.
Consequently, the Company does not intend to create a detailed contingency plan.
In  the  event  the  Company  does not adequately identify and resolve Year 2000
issues,  the  absence  of  a  detailed contingency plan may adversely affect its
business,  financial  condition  and  results  of  operations.

                                       14
<PAGE>
                        POMEROY COMPUTER RESOURCES, INC.

                           PART II - OTHER INFORMATION

Items  1  to  3     None

Item  4  None

Item  5  None

Item  6  Exhibits  and  Reports  on  Form  8-K

<TABLE>
<CAPTION>
(a) Exhibits
-------------
<C>            <C>      <S>

        10(i)           Material Agreements

               (ii)(1)  Stock purchase agreement by,
                        between and among Thomas F.
                        Schneider and Rodney Leas and
                        Pomeroy Computer Resources, Inc.,
                        dated August 20, 1999.

               (ii)(2)  Subordinated Promissory Note issued
                        by Pomeroy Computer Resources,
                        Inc. to Thomas F. Schneider, dated
                        August 20, 1999.

               (ii)(3)  Subordinated Promissory Note issued
                        by Pomeroy Computer Resources,
                        Inc. to Rodney Leas, dated August 20,
                        1999.

               (ii)(4)  Agreement by and between Thomas
                        F. Schneider and Pomeroy Computer
                        Resources, Inc., dated August 20,
                        1999.

               (ii)(5)  Agreement by and between Rodney
                        Leas and Pomeroy Computer
                        Resources, Inc., dated August 20,
                        1999.

               (ii)(6)  Incentive Deferred Compensation Agreement by and between Pomeroy
                        Computer Resources, Inc. and
                        Thomas F. Schneider, dated August
                        20, 1999.

               (ii)(7)  Employment Agreement by and
                        between Pomeroy Computer
                        Resources, Inc. and Thomas F.
                        Schneider, dated August 20, 1999.

               (ii)(8)  Amendment to Business Credit and
                        Security Agreement by and among Deutsche Financial Services
                        Corporation, Pomeroy Computer
                        Resources, Inc. and Global
                        Technologies, Inc., dated September 1999.

                                       15
<PAGE>
               (ii)(9)  Business Credit and Security
                        Agreement between Pomeroy Select
                        Integration Solutions, Inc. and
                        Deutsche Financial Services
                        Corporation, dated January 6, 1999.


           11           Computation of Earnings per Share

           27           Financial Data Schedules
</TABLE>

(b)  Reports  on  Form 8-K          On September 7, 1999, the Company filed a
                                    current  report  on  Form  8-K announcing
                                    the execution of a definitive agreement
                                    whereby the Company acquired all  the
                                    outstanding stock of Acme Data Systems, Inc.




                                    SIGNATURE

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.

                                    POMEROY  COMPUTER  RESOURCES,  INC.
                                    -----------------------------------
                                                (Registrant)



Date:  November 12, 1999            By:  /s/  Stephen  E.  Pomeroy
                                    ------------------------------
                                    Stephen  E.  Pomeroy
                                    Chief  Financial  Officer  and
                                    Chief  Accounting  Officer

                                       16
<PAGE>