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  July  5,  2000


                                       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 incorporation                    (IRS Employer
 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 August 06, 2000 was
12,190,301.


                                    1 of 16
<PAGE>
                        POMEROY COMPUTER RESOURCES, INC.

                                TABLE OF CONTENTS



<TABLE>
<CAPTION>
Part I.    Financial Information

           Item 1.                Financial Statements:                    Page
                                                                           ----
<S>        <C>                    <C>                                      <C>
                                  Consolidated Balance Sheets as of           3
                                  January 5, 2000 and July 5, 2000

                                  Consolidated Statements of Income for       5
                                  the Three Months Ended July 5, 1999 and
                                  2000

                                  Consolidated Statements of Income for       6
                                  the Six Months Ended July 5, 1999 and
                                  2000

                                  Consolidated Statements of Cash Flows       7
                                  for the Six Months Ended July 5, 1999
                                  and 2000

                                  Notes to Consolidated Financial            8
                                  Statements

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

Part II.   Other Information                                                 14

SIGNATURE                                                                    16
</TABLE>


                                    2 of 16
<PAGE>
<TABLE>
<CAPTION>
                        POMEROY COMPUTER RESOURCES, INC.

                           CONSOLIDATED BALANCE SHEETS

(in thousands)                                                  January 5,   July 5,
                                                                   2000        2000
                                                                -----------  --------
<S>                                                             <C>          <C>
ASSETS
Current assets:
   Cash. . . . . . . . . . . . . . . . . . . . . . . . . . . .  $     1,737  $     78

Accounts receivable:
   Trade, less allowance of $504 and $428 at January 5, 2000
      and July 5, 2000, respectively . . . . . . . . . . . . .      129,882   147,208
   Vendor receivables, less allowance of $1,902 and $1,952 at
      January 5, 2000 and July 5, 2000, respectively . . . . .       55,347    42,373
   Net investment in leases. . . . . . . . . . . . . . . . . .       14,937    23,073
   Other . . . . . . . . . . . . . . . . . . . . . . . . . . .        2,495     2,667
                                                                -----------  --------
         Total receivables . . . . . . . . . . . . . . . . . .      202,661   215,321
                                                                -----------  --------

Inventories. . . . . . . . . . . . . . . . . . . . . . . . . .       38,858    36,615
Other. . . . . . . . . . . . . . . . . . . . . . . . . . . . .        3,819     4,952
                                                                -----------  --------
         Total current assets. . . . . . . . . . . . . . . . .      247,075   256,966
                                                                -----------  --------

Equipment and leasehold improvements . . . . . . . . . . . . .       25,276    27,568
Less accumulated depreciation. . . . . . . . . . . . . . . . .        9,804    11,890
                                                                -----------  --------
         Net equipment and leasehold improvements. . . . . . .       15,472    15,678
                                                                -----------  --------

Net investment in leases . . . . . . . . . . . . . . . . . . .       29,183    31,344
Goodwill and other intangible assets . . . . . . . . . . . . .       39,344    39,983
Other assets . . . . . . . . . . . . . . . . . . . . . . . . .        2,067     2,122
                                                                -----------  --------
         Total assets. . . . . . . . . . . . . . . . . . . . .  $   333,141  $346,093
                                                                ===========  ========
</TABLE>

                 See notes to consolidated financial statements.


                                    3 of 16
<PAGE>
<TABLE>
<CAPTION>
                        POMEROY COMPUTER RESOURCES, INC.

                           CONSOLIDATED BALANCE SHEETS


(in thousands)                                                       January 5,   July 5,
                                                                        2000        2000
                                                                     -----------  --------
<S>                                                                  <C>          <C>
LIABILITIES & EQUITY

Current liabilities:
   Current portion of notes payable . . . . . . . . . . . . . . . .  $    11,337  $ 18,440
   Accounts payable . . . . . . . . . . . . . . . . . . . . . . . .       92,454    81,910
   Bank notes payable . . . . . . . . . . . . . . . . . . . . . . .       69,027    58,779
   Other current liabilities. . . . . . . . . . . . . . . . . . . .       13,131    13,426
                                                                     -----------  --------
      Total current liabilities. . . . . . . . . . . . . . . . . . .     185,949   172,555
                                                                     -----------  --------

Notes payable . . . . . . . . . . . . . . . . . . . . . . . . . . .        6,971    15,890

Equity:
   Preferred stock (no shares issued or outstanding). . . . . . . .            -         -
   Common stock (11,843 and 12,123 shares issued and outstanding
      at January 5, 2000 and July 5, 2000, respectively). . . . . .          118       121
   Paid-in capital. . . . . . . . . . . . . . . . . . . . . . . . .       66,743    70,276
   Retained earnings. . . . . . . . . . . . . . . . . . . . . . . .       73,682    87,573
                                                                     -----------  --------
                                                                         140,543   157,970
   Less treasury stock, at cost  (31 shares at January 5, 2000 and
      July 5, 2000) . . . . . . . . . . . . . . . . . . . . . . . .          322       322
                                                                     -----------  --------
      Total equity. . . . . . . . . . . . . . . . . . . . . . . . .      140,221   157,648
                                                                     -----------  --------
      Total liabilities and equity. . . . . . . . . . . . . . . . .  $   333,141  $346,093
                                                                     ===========  ========
</TABLE>

                 See notes to consolidated financial statements.


                                    4 of 16
<PAGE>
<TABLE>
<CAPTION>
             POMEROY COMPUTER RESOURCES, INC.

            CONSOLIDATED STATEMENTS OF INCOME


(in thousands, except per share data)     Three Months Ended
                                         --------------------
                                         July 5,    July 5,
                                          1999       2000
                                        ---------  ---------
<S>                                     <C>        <C>
Net sales and revenues . . . . . . . .  $186,848   $220,910
Cost of sales and service. . . . . . .   163,140    191,387
                                        ---------  ---------
         Gross profit. . . . . . . . .    23,708     29,523
                                        ---------  ---------

Operating expenses:
   Selling, general and administrative    11,258     13,017
   Rent expense. . . . . . . . . . . .       696        764
   Depreciation. . . . . . . . . . . .       702      1,159
   Amortization. . . . . . . . . . . .       692      1,017
   Provision for doubtful accounts . .        46        100
                                        ---------  ---------
         Total operating expenses. . .    13,394     16,057
                                        ---------  ---------

Income from operations . . . . . . . .    10,314     13,466
                                        ---------  ---------

Other expense (income):
   Interest expense. . . . . . . . . .       865        903
   Miscellaneous . . . . . . . . . . .       (16)       (60)
                                        ---------  ---------
         Total other expense . . . . .       849        843
                                        ---------  ---------

   Income before income tax. . . . . .     9,465     12,623

   Income tax expense. . . . . . . . .     3,785      5,018
                                        ---------  ---------

   Net income. . . . . . . . . . . . .  $  5,680   $  7,605
                                        =========  =========

Weighted average shares outstanding:
   Basic . . . . . . . . . . . . . . .    11,697     12,077
                                        =========  =========
   Diluted . . . . . . . . . . . . . .    11,791     12,240
                                        =========  =========

Earnings per common share:
   Basic . . . . . . . . . . . . . . .  $   0.49   $   0.63
                                        =========  =========
   Diluted . . . . . . . . . . . . . .  $   0.48   $   0.62
                                        =========  =========
</TABLE>

      See notes to consolidated financial statements.


                                    5 of 16
<PAGE>
<TABLE>
<CAPTION>
             POMEROY COMPUTER RESOURCES, INC.

            CONSOLIDATED STATEMENTS OF INCOME

(in thousands, except per share data)      Six Months Ended
                                         -------------------
                                         July 5,    July 5,
                                          1999       2000
                                        ---------  ---------
<S>                                     <C>        <C>
Net sales and revenues . . . . . . . .  $350,772   $432,488
Cost of sales and service. . . . . . .   304,205    376,188
                                        ---------  ---------
         Gross profit. . . . . . . . .    46,567     56,300
                                        ---------  ---------

Operating expenses:
   Selling, general and administrative    22,621     25,824
   Rent expense. . . . . . . . . . . .     1,402      1,557
   Depreciation. . . . . . . . . . . .     1,797      2,183
   Amortization. . . . . . . . . . . .     1,315      1,929
   Provision for doubtful accounts . .        46        100
                                        ---------  ---------
         Total operating expenses. . .    27,181     31,593
                                        ---------  ---------

Income from operations . . . . . . . .    19,386     24,707
                                        ---------  ---------

Other expense (income):
   Interest expense. . . . . . . . . .     1,650      1,831
   Miscellaneous . . . . . . . . . . .       (45)      (109)
                                        ---------  ---------
         Total other expense . . . . .     1,605      1,722
                                        ---------  ---------

   Income before income tax. . . . . .    17,781     22,985

   Income tax expense. . . . . . . . .     7,033      9,094
                                        ---------  ---------

   Net income. . . . . . . . . . . . .  $ 10,748   $ 13,891
                                        =========  =========

Weighted average shares outstanding:
   Basic . . . . . . . . . . . . . . .    11,691     11,980
                                        =========  =========
   Diluted . . . . . . . . . . . . . .    11,820     12,188
                                        =========  =========

Earnings per common share:
   Basic . . . . . . . . . . . . . . .  $   0.92   $   1.16
                                        =========  =========
   Diluted . . . . . . . . . . . . . .  $   0.91   $   1.14
                                        =========  =========
</TABLE>

      See notes to consolidated financial statements.


                                    6 of 16
<PAGE>
<TABLE>
<CAPTION>
             POMEROY COMPUTER RESOURCES, INC.

          CONSOLIDATED STATEMENTS OF CASH FLOWS


(in  thousands)                                    Six Months Ended
                                                 --------------------
                                                  July 5,    July 5,
                                                   1999       2000
                                                 ---------  ---------
<S>                                              <C>        <C>
Cash Flows from Operating Activities:
   Net cash flows used in operating activities.  $ (8,685)  $ (5,114)

Cash Flows from Investing Activities:
   Capital expenditures . . . . . . . . . . . .    (1,489)    (1,815)
   Acquisition of assets, net of cash acquired.    (1,082)    (2,430)
                                                 ---------  ---------
Net investing activities. . . . . . . . . . . .    (2,571)    (4,245)
                                                 ---------  ---------

Cash Flows from Financing Activities:
Net borrowings (payments) on bank notes payable    17,308    (10,248)
Net borrowings (payments) on notes payable. . .    (5,164)    14,413
Proceeds from exercise of stock options . . . .       296      3,535
                                                 ---------  ---------

   Net financing activities . . . . . . . . . .    12,440      7,700
                                                 ---------  ---------

Increase (decrease) in cash . . . . . . . . . .     1,184     (1,659)

Cash:
   Beginning of period. . . . . . . . . . . . .     3,962      1,737
                                                 ---------  ---------

   End of period. . . . . . . . . . . . . . . .  $  5,146   $     78
                                                 =========  =========
</TABLE>

      See notes to consolidated financial statements.


                                    7 of 16
<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, 2000. 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 six-month
     period  ended July 5, 2000 are not  necessarily  indicative  of the results
     that may be  expected  for future  interim  periods or for the year  ending
     January 5, 2001.

2.   Cash  and  Bank  Notes  Payable

     The Company  maintains a sweep  account  with its bank  whereby  daily cash
     receipts are  automatically  transferred as a payment towards the Company's
     credit facility.  As a result,  the Company  maintains  minimal cash in its
     bank account.  At January 5 and July 5, 2000,  bank notes  payable  include
     $19.1 million and $15.6  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.

3.   Accounts Receivable

     Reclassification have been made to the January 5,2000 consolidated  balance
     sheets included herein to conform with the presentation used as of  July 5,
     2000.

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)


                           Three  Months  Ended  July  5,
                         ----------------------------------
                              1999             2000
                         ----------------  ----------------
                                Per Share         Per Share
                         Shares   Amount   Shares   Amount
                         ------  --------  ------  --------
     Basic EPS           11,697  $  0.49   12,077  $  0.63
     Effect of dilutive
       Stock options         94    (0.01)     163    (0.01)
                         ------  --------  ------  --------
     Diluted EPS         11,791  $  0.48   12,240  $  0.62
                         ======  ========  ======  ========


                             Six  Months  Ended  July  5,
                         ----------------------------------
                              1999             2000
                         ----------------  ----------------
                                Per Share         Per Share
                         Shares   Amount   Shares   Amount
                         ------  --------  ------  --------
     Basic EPS           11,691  $  0.92   11,980  $  1.16
     Effect of dilutive
       Stock options        129    (0.01)     208    (0.02)
                         ------  --------  ------  --------
     Diluted EPS         11,820  $  0.91   12,188  $  1.14
                         ======  ========  ======  ========


                                    8 of 16
<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>
                                          Six Months Ended July 5,
                                          -----------  -----------
<S>                                       <C>          <C>
                                              1999        2000
                                          -----------  -----------
     Interest paid                        $     1,668  $     1,885
                                          ===========  ===========
     Income taxes paid                    $       555  $     9,755
                                          ===========  ===========
     Adjustments to purchase price
      of acquisition assets               $     1,740  $        -
                                          ===========  ===========

     Business combinations accounted for
     as purchases:
       Assets acquired                    $     2,601  $     5,643
       Liabilities assumed                        973        3,063
       Notes payable                              546          150
                                          -----------  -----------
       Net cash paid                      $     1,082  $     2,430
                                          ===========  ===========
</TABLE>

6.   Related  Parties

     A director of the Company is president of Information  Leasing  Corporation
     ("ILC").  In the first  quarter of fiscal  2000,  the Company  sold certain
     leases to ILC for $5.0 million.


7.   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.


8.   Segment  Information

     Summarized  financial  information   concerning  the  Company's  reportable
     segments  is  shown in the following table. During  the  second quarter  of
     fiscal 1999, depreciation expense associated with TIFS's  operating  leases
     was  reclassified  under  cost  of  sales.

(in thousands)

<TABLE>
<CAPTION>
                                          Three  Months  Ended  July  5,  1999
                                     ----------------------------------------------
                                     Products   Services    Leasing   Consolidated
                                     ---------  ---------  ---------  -------------
<S>                                  <C>        <C>        <C>        <C>
      Revenues                       $ 160,787  $  25,145  $    916   $     186,848
      Income from operations             5,391      4,610       313          10,314
      Total assets                     201,101     48,720    27,302         277,123
      Capital expenditures                 240        240        53             533
      Depreciation and amortization      1,246        329      (181)          1,394

                                          Three  Months  Ended  July  5,  2000
                                     ----------------------------------------------
                                     Products   Services    Leasing   Consolidated
                                     ---------  ---------  ---------  -------------
      Revenues                       $ 185,708  $  33,328  $   1,874  $     220,910
      Income from operations             4,559      8,524        383         13,466
      Total assets                     222,322     63,349     60,422        346,093
      Capital expenditures                 665        142          -            807
      Depreciation and amortization      1,684        397         95          2,176


                                    9 of 16
<PAGE>
                                          Six  Months  Ended  July  5,  1999
                                     ----------------------------------------------
                                     Products   Services    Leasing   Consolidated
                                     ---------  ---------  ---------  -------------
      Revenues                       $ 301,586  $  47,400  $  1,786   $    350,772
      Income from operations             9,271      9,457       658         19,386
      Total assets                     201,101     48,720    27,302        277,123
      Capital expenditures                 782        462       245          1,489
      Depreciation and amortization      2,425        637        50          3,112


                                          Six  Months  Ended  July  5,  2000
                                     ----------------------------------------------
                                     Products   Services    Leasing   Consolidated
                                     ---------  ---------  ---------  -------------
      Revenues                       $ 363,744  $  63,493  $  5,251   $    432,488
      Income from operations             8,478     14,533     1,696         24,707
      Total assets                     222,322     63,349    60,422        346,093
      Capital expenditures               1,616        199         -          1,815
      Depreciation and amortization      3,196        751       165          4,112
</TABLE>

9.   Subsequent  Events

     The  Company's  credit  facility  with DFS expired on July 14, 2000 and the
     Company  signed a ninety-day  extension  agreement  with DFS under the same
     terms as the original credit  facility.  This extension will expire October
     14, 2000.  Additionally  on July 14, 2000, the Company signed an engagement
     letter  and fee  letter  with a managing  agent for a $300  million  credit
     facility.  The proposed  facility will be syndicated to multiple  banks and
     financial  institutions.  The  proposed  facility  consists  of  a  $60
     million distribution finance facility, a  $50  million  term  loan,  a  $50
     million acquisition facility and a $140 million  revolving credit facility.
     Although there are can be no assurances  that the  Company  will be able to
     finalize  this new credit  facility, the Company currently anticipates that
     an agreement will be reached.

     On July 28, 2000,  the Company  acquired  Datanet,  Inc., a Raleigh,  North
     Carolina-based  Information  Technology  Company.  The acquisition  will be
     accounted  for as a purchase  and was not  significant  with respect to the
     Company's  consolidated  financial  statements.  The purchase price will be
     allocated to the assets and liabilities based upon their estimated value as
     of the date of acquisition. The results of operations from this acquisition
     will be included in the  consolidated  statement of income from the date of
     acquisition.


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<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

TOTAL  NET  SALES  AND  REVENUES.  Total  net sales and revenues increased $34.1
million,  or  18.2%, to $220.9 million in the second quarter of fiscal 2000 from
$186.8  million  in  the  second  quarter  of  fiscal  1999.  This  increase was
attributable  to  an  increase  in  sales  to  existing  and  new customers.  In
particular,  the increase in network integration services revenue.  Products and
leasing sales increased $25.9 million, or 16.0%, to $187.6 million in the second
quarter of fiscal 2000 from $161.7 million in the second quarter of fiscal 1999.
Service  revenues  increased  $8.2  million,  or  32.7%, to $33.3 million in the
second quarter of fiscal 2000 from $25.1 million in the second quarter of fiscal
year  1999.

Total  net  sales  and  revenues  increased  $81.7  million, or 23.3%, to $432.5
million  in  the first half of fiscal 2000 from $350.8 million in the first half
of  fiscal  1999.  This  increase  was  attributable  to an increase in sales to
existing and new customers.  Products and leasing sales increased $65.6 million,
or 21.6%, to $369.0 million in the first half of fiscal 2000 from $303.4 million
in  the  first half of fiscal 1999. Service revenues increased $16.1 million, or
34.0%,  to  $63.5 million in the first half of fiscal 2000 from $47.4 million in
the  first  half  of  fiscal  year  1999.

GROSS  MARGINS.  Gross margin increased to 13.4% in the second quarter of fiscal
2000  as  compared to 12.7% in the second quarter of fiscal 1999.  This increase
in  gross  margin  resulted primarily from the increase in higher-margin service
revenues.  In  particular, the increase in network integration services revenue.
Service  revenues  increased  to  15.1%  of  total net sales and revenues in the
second  quarter of fiscal 2000 compared to 13.4% of total net sales and revenues
in the second quarter of fiscal 1999. Service gross margin increased to 50.7% of
total gross margin in the second quarter of fiscal 2000 from 42.6% in the second
quarter  of fiscal 1999. This increase in the percentage of service gross margin
to total gross margin was primarily due to the increase in higher-margin service
revenues.  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 decreased to 13.0% in the first half of fiscal 2000 as compared to
13.3%  in the first half of fiscal 1999.  This decrease in gross margin resulted
primarily  from the Company's decision to obtain new business and increase sales
by  aggressively  pricing  certain products and services in the first quarter of
fiscal  2000.  Service  revenues  increased  to  14.7%  of  total  net sales and
revenues  in  the first half of fiscal 2000 compared to 13.5% of total net sales
and revenues in the first half of fiscal 1999. Service gross margin increased to
48.1%  of  total gross margin in the first half of fiscal 2000 from 42.7% in the
first  half  of  fiscal  1999.  This increase in the percentage of service gross
margin  to total gross margin was primarily due to the increase in higher-margin
service revenues.  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.


                                    11 of 16
<PAGE>
OPERATING  EXPENSES.  Selling,  general  and  administrative expenses (including
rent  expense)  expressed  as  a  percentage  of  total  net  sales and revenues
decreased  to  6.3% in the second quarter of fiscal 2000 from 6.4% in the second
quarter  of  fiscal  1999.  This  decrease is primarily due to the growth in net
sales  and  revenues exceeding the growth in selling, general and administrative
expenses.  Total operating expenses expressed as a percentage of total net sales
and revenues increased to 7.3% in the second quarter of fiscal 2000 from 7.2% in
the  second  quarter  of fiscal 1999 due to the increase in depreciation expense
and  amortization  expense  as  a  result  of  acquisitions.

Selling,  general and administrative expenses (including rent expense) expressed
as  a  percentage of total net sales and revenues decreased to 6.4% in the first
half of fiscal 2000 from 6.8% in the first half of fiscal 1999. This decrease is
primarily  due  to  the growth in net sales and revenues exceeding the growth in
selling, general and administrative expenses. Total operating expenses expressed
as  a  percentage of total net sales and revenues decreased to 7.3% in the first
half of fiscal 2000 from 7.7% in the first half of fiscal 1999 due to the reason
noted  above  and  offset  by  the  increases  in  depreciation and amortization
expenses.

INCOME  FROM  OPERATIONS.  Income  from  operations  increased  $3.2 million, or
31.1%,  to $13.5 million in the second quarter of fiscal 2000 from $10.3 million
in  the  second quarter of fiscal 1999. The Company's operating margin increased
to  6.1%  in the second quarter of fiscal 2000 as compared to 5.5% in the second
quarter  of  fiscal 1999.  This increase is primarily due to the increase in the
Company's  gross  margin.

Income  from operations increased $5.3 million, or 27.3%, to 24.7 million in the
first  half  of fiscal 2000 from $19.4 million in the first half of fiscal 1999.
The  Company's  operating  margin  increased to 5.7% in the first half of fiscal
2000  as  compared  to  5.5% in the first half of fiscal 1999.  This increase is
primarily  due  to  the  increase  in  net  sales  and  revenues.

INTEREST  EXPENSE.  Interest  expense  remained  constant at $0.9 million in the
second  quarter  of  fiscal  2000  and  fiscal  1999.

Interest  expense  increased $0.1 million, or 5.9%, to $1.8 million in the first
half  of  fiscal  2000 from $1.7 million in the first half of fiscal 1999.  This
increase  is  primarily due to the Company's overall increase in debt borrowings
in  the  first  quarter  of  fiscal  2000.

INCOME  TAXES.  The Company's effective tax rate was 39.8% in the second quarter
of  fiscal  2000  compared  to  40.0%  in  the  second  quarter  of fiscal 1999.

The  Company's effective tax rate was 39.6% in the first half of fiscal 2000 and
fiscal  1999.

NET INCOME.  Net income increased $1.9 million, or 33.3%, to $7.6 million in the
second  quarter of fiscal 2000 from $5.7 million in the second quarter of fiscal
1999  due  to  the  factors  described  above.

Net  income increased $3.1 million, or 28.7%, to $13.9 million in the first half
of  fiscal  2000  from $10.8 million in the first half of fiscal 1999 due to the
factors  described  above.


                         LIQUIDITY AND CAPITAL RESOURCES

Cash  used  in operating activities was $5.1 million in the first half of fiscal
2000.  Cash  used  in  investing activities was $4.2 million which included $1.8
million  for capital expenditures and $2.4 million for acquisitions completed in
fiscal  1999.  Cash  provided  by  financing  activities  was $7.7 million which
included $14.4 million of net borrowings on notes payable, $3.5 million from the
exercise  of  stock  options  and  $10.2  million  of net payments on bank notes
payable.

A  significant  part  of  the  Company's  inventories  is financed by floor plan
arrangements  with third parties. At July 5, 2000, these lines of credit totaled
$72.0  million, including $60.0 million with Deutsche Financial Services ("DFS")
and  $12.0 million with IBM Credit Corporation ("ICC"). Borrowings under the DFS
floor  plan arrangements are made on thirty-day notes.  Borrowings under the ICC
floor  plan  arrangements are  made on either thirty-day or sixty-day notes. All
such borrowings are secured by the related inventory.


                                    12 of 16
<PAGE>
Financing on substantially all  of  the  arrangements  is  interest free due  to
subsidies by manufacturers. Overall,  the  average rate on these arrangements is
less than 1.0%.  The Company classifies  amounts  outstanding  under  the  floor
plan arrangements as accounts payable.

The  Company's  financing  of  receivables  is provided through a portion of its
credit  facility  with DFS.  The credit facility provides a credit line of $80.0
million  for  accounts  receivable financing. The accounts receivable portion of
the  credit  facility  carries  a variable interest rate based on the prime rate
less  125  basis  points.  At  July  5,  2000,  the amount outstanding was $58.8
million,  including  $15.6  million  of  overdrafts  on  the  Company's books in
accounts  at a participant bank on the credit facility, which was at an interest
rate of 8.25%. The overdrafts were subsequently funded through the normal course
of  business.  The credit facility is collateralized by substantially all of the
assets  of  the  Company,  except  those assets that collateralize certain other
financing  arrangements.  Under the terms of the credit facility, the Company is
subject  to  various  financial  covenants.

During the first half of fiscal 2000, the Company increased the leasing activity
through  its  wholly-owned  leasing  subsidiary,  TIFS.  This  increased leasing
activity  during  the  first  half  of  fiscal 2000 resulted in $18.3 million in
increased  net borrowings under the Company's notes payable.  The funding of the
Company's  net  investment in sales-type leases is provided by various financial
institutions  on  a  nonrecourse basis.  Further increases in leasing operations
could  impact  one  or  more  of  total  net  sales  and revenues, gross margin,
operating  income, net income, total debt and liquidity, depending on the amount
of  leasing  activity  and  the  types  of  leasing  transactions.

The  Company's credit facility with DFS expired on July 14, 2000 and the Company
signed  a  ninety-day  extension  agreement with DFS under the same terms as the
original  credit  facility.  This  extension  will  expire  October  14,  2000.
Additionally  on  July 14, 2000, the Company signed an engagement letter and fee
letter  with  a managing agent for a $300 million credit facility.  The proposed
facility  will  be  syndicated  to  multiple  banks  and financial institutions.
The  proposed  facility  consists  of  a  $60  million  distribution  finance
facility, a $50 million term loan, a $50 million acquisition facility and a $140
million  revolving  credit  facility.  Although  there  are can be no assurances
that the Company will be able to finalize this new credit  facility, the Company
currently anticipates that an agreement  will  be  reached.

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 twelve months. Historically, the Company has financed
acquisitions  using a combination of cash, earn outs, shares of its Common Stock
and  seller  financing. The Company anticipates that future acquisitions will be
financed  in  a  similar  manner.


                                    13 of 16
<PAGE>
                        POMEROY COMPUTER RESOURCES, INC.

                           PART II - OTHER INFORMATION

Items 1 to 3     None

Item  4  Submission  of  Matters  to  a  Vote  of  Security  Holders

          On  June  8, 2000, the Company held its annual meeting of stockholders
for  the  following  purposes:

          1.     To  elect  six  directors,  and;
          2.     To  approve an increase in  the  number of authorized shares of
                 Common Stock, $0.01 par value, from 15,000,000  to  20,000,000,
                 and;
          3.     To  approve an increase in the number of shares of common stock
                 reserved for  issuance  under the Company's 1992  Non-Qualified
                 and  Incentive  Stock  Option  Plan  from  2,350,000  shares to
                 3,500,000.

      The voting on the above matters by the stockholders was as follows:


                     Matter                           For       Withheld
                     ------                           ---       --------
      Election of Directors:
      ----------------------
      David B. Pomeroy, II                          9,599,282  1,818,172
      Stephen E. Pomeroy                           10,879,989    537,465
      Michael E. Rohrkemper                        10,891,372    526,082
      James H. Smith, III                          10,887,492    529,962
      William H. Lomicka                           10,885,372    532,082
      Vincent D. Rinaldi                           10,885,472    531,982

      Approve an increase in the number of
      Authorized shares of Common Stock,           11,052,336    352,651
      0.01 par value, from 15,000,000 to
      20,000,000 shares

Holders  of  12,467 shares abstained from voting on the forgoeing proposal.  The
number  of shares voted in favor of the proposal was sufficient for its passage.


      Approve an increase in the number of
      Shares of common stock reserved for
      issuance under the  Company's  1992
      Non-Qualified and Incentive Stock Option
      Plan from 2,350,000 to 3,500,000 shares      6,145,824  2,387,429

Holders  of  61,469 shares abstained from voting and there were 2,822,732 shares
of  Broker  Non-Votes  on the forgoeing proposal.  The number of shares voted in
favor  of  the  proposal  was  sufficient  for  its  passage.


Item  5  None

Item  6  Exhibits  and  Reports  on  Form  8-K


                                    14 of 16
<PAGE>


(a)   Exhibits
--------------
3(i)             Articles of Incorporation
                 Certificate of Incorporation of Pomeroy

         (a)(1)  Certificate of Incorporation of Pomeroy
                 Computer Resources, Inc., dated
                 February 1992.

         (a)(2)  Certificate of Amendment to Certificate
                 of Incorporation, dated July 1997.

         (a)(3)  Certificate of Designations of Series A
                 Junior Participating Preferred Stock of
                 Pomeroy Computer Resources, Inc.,
                 February 1998.

         (a)(4)  Certificate of Amendment to Certificate
                 of Incorporation, dated August 2000.

10(i)            Material Agreements
        (jj)(1)  The Asset purchase agreement dated
                 July 3, 2000 by, between and among
                 Pomeroy Computer Resources, Inc.,
                 Pomeroy Select Integration Solutions,
                 Inc., Datasource Systems Corporation
                 dba Datasource Hagen and
                 Datasource Systems Marketing
                 Corporation, and Roar Lund.

       (jj) (2)  Employment Agreement by and
                 between Pomeroy Computer
                 Resources, Inc. and Roar Lund, dated
                 July 3, 2000.

       (jj) (3)  Noncompetition Agreement by and
                 between Datasource Systems
                 Corporation and Pomeroy Computer
                 Resources, Inc.

       (jj) (4)  Noncompetition Agreement by and
                 between Datasource Systems
                 Corporation and Pomeroy Select
                 Integration Solutions, Inc.

       (jj) (5)  Noncompetition Agreement by and
                 between Roar Lund and Pomeroy
                 Computer Resources, Inc.

       (jj) (6)  Noncompetition Agreement by and
                 between Roar Lund and Pomeroy Select
                 Integration Solutions, Inc.

11               Computation of Earnings per Share

27               Financial Data Schedules


(b) Reports on Form 8-K   None


                                    15 of 16
<PAGE>
                                    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:  August 11, 2000                          By:  /s/  Stephen E. Pomeroy
                                                --------------------------------
                                                Stephen E. Pomeroy
                                                Chief Financial Officer and
                                                Chief Accounting Officer


                                    16 of 16
<PAGE>