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  April  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                                     (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 April 30, 2000 was
12,094,226.


                                     1 of 11
<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
                              January 5, 2000 and April 5, 2000               3

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

                              Consolidated Statements of Cash Flows
                              for the Three Months Ended April 5, 1999
                              and 2000                                        6

                              Notes to Consolidated
                              Financial Statements                            7

                              Management's Discussion and
                              Analysis of Financial Condition
             Item 2.          and Results of Operations                       9

Part II.     Other Information                                               11

SIGNATURE                                                                    11
</TABLE>


                                     2 of 11
<PAGE>
                        POMEROY COMPUTER RESOURCES, INC.
                         CONSOLIDATED  BALANCE  SHEETS

<TABLE>
<CAPTION>
(in thousands)                                                 January 5,   April 5,
                                                                  2000        2000
                                                               -----------  ---------
ASSETS
Current assets:
<S>                                                            <C>          <C>
   Cash . . . . . . . . . . . . . . . . . . . . . . . . . . .  $     1,737  $      64

Accounts receivable:
   Trade, less allowance of $504 and $371 at January 5, 2000
      and April 5, 2000, respectively . . . . . . . . . . . .      129,734    128,418
   Vendor receivables, less allowance of $1,902 at
      January 5, 2000 and April 5, 2000, respectively . . . .       57,309     51,608
   Net investment in leases . . . . . . . . . . . . . . . . .       14,937     20,682
   Other. . . . . . . . . . . . . . . . . . . . . . . . . . .          681        552
                                                               -----------  ---------
         Total receivables. . . . . . . . . . . . . . . . . .      202,661    201,260
                                                               -----------  ---------

Inventories . . . . . . . . . . . . . . . . . . . . . . . . .       38,858     27,778
Other . . . . . . . . . . . . . . . . . . . . . . . . . . . .        3,819      4,914
                                                               -----------  ---------
         Total current assets . . . . . . . . . . . . . . . .      247,075    234,016
                                                               -----------  ---------

Equipment and leasehold improvements. . . . . . . . . . . . .       25,276     25,742
Less accumulated depreciation . . . . . . . . . . . . . . . .        9,804     10,681
                                                               -----------  ---------
         Net equipment and leasehold improvements . . . . . .       15,472     15,061
                                                               -----------  ---------

Net investment in leases. . . . . . . . . . . . . . . . . . .       29,183     28,123
Goodwill and other intangible assets. . . . . . . . . . . . .       39,344     38,915
Other assets. . . . . . . . . . . . . . . . . . . . . . . . .        2,067      4,986
                                                               -----------  ---------
         Total assets.. . . . . . . . . . . . . . . . . . . .  $   333,141  $ 321,101
                                                               ===========  =========
</TABLE>
                 See notes to consolidated financial statements.


                                     3 of 11
<PAGE>
                        POMEROY COMPUTER RESOURCES, INC.

                           CONSOLIDATED BALANCE SHEETS

<TABLE>
<CAPTION>
(in thousands)                                                       January 5,   April 5,
                                                                        2000        2000
                                                                     -----------  ---------
LIABILITIES & EQUITY

Current liabilities:
<S>                                                                  <C>          <C>
   Current portion of notes payable . . . . . . . . . . . . . . . .  $    11,337  $  21,278
   Accounts payable . . . . . . . . . . . . . . . . . . . . . . . .       92,454     72,929
   Bank notes payable . . . . . . . . . . . . . . . . . . . . . . .       69,027     44,730
   Other current liabilities. . . . . . . . . . . . . . . . . . . .       13,131     14,126
                                                                     -----------  ---------
         Total current liabilities. . . . . . . . . . . . . . . . .      185,949    153,063
                                                                     -----------  ---------

Notes payable . . . . . . . . . . . . . . . . . . . . . . . . . . .        6,971     18,470

Equity:
   Preferred stock (no shares issued or outstanding). . . . . . . .            -          -
   Common stock (11,843 and 12,092 shares issued and outstanding
      at January 5, 2000 and April 5, 2000, respectively) . . . . .          118        121
   Paid-in capital. . . . . . . . . . . . . . . . . . . . . . . . .       66,743     69,801
   Retained earnings. . . . . . . . . . . . . . . . . . . . . . . .       73,682     79,968
                                                                     -----------  ---------
                                                                         140,543    149,890
   Less treasury stock, at cost  (31 shares at January 5, 2000 and
      April 5, 2000). . . . . . . . . . . . . . . . . . . . . . . .          322        322
                                                                     -----------  ---------
      Total equity. . . . . . . . . . . . . . . . . . . . . . . . .      140,221    149,568
                                                                     -----------  ---------
      Total liabilities and equity. . . . . . . . . . . . . . . . .  $   333,141  $ 321,101
                                                                     ===========  =========
</TABLE>
                 See notes to consolidated financial statements.


                                     4 of 11
<PAGE>
                        POMEROY COMPUTER RESOURCES, INC.

                        CONSOLIDATED STATEMENTS OF INCOME
<TABLE>
<CAPTION>
(in thousands, except per share data)             Three Months Ended
                                         --------------------------------
                                               April 5,         April 5,
                                                 1999             2000
                                         --------------------  ----------
<S>                                      <C>                   <C>
Net sales and revenues. . . . . . . . .  $           163,924   $ 211,578
Cost of sales and service . . . . . . .              141,065     184,801
                                         --------------------  ----------
         Gross profit . . . . . . . . .               22,859      26,777
                                         --------------------  ----------

Operating expenses:
   Selling, general and administrative.               11,363      12,806
   Rent expense . . . . . . . . . . . .                  706         792
   Depreciation . . . . . . . . . . . .                1,095       1,025
   Amortization . . . . . . . . . . . .                  623         912
                                         --------------------  ----------
         Total operating expenses . . .               13,787      15,535
                                         --------------------  ----------

Income from operations. . . . . . . . .                9,072      11,242
                                         --------------------  ----------

Other expense (income):
   Interest expense.. . . . . . . . . .                  785         928
   Miscellaneous. . . . . . . . . . . .                  (29)        (48)
                                         --------------------  ----------
         Total other expense. . . . . .                  756         880
                                         --------------------  ----------

   Income before income tax . . . . . .                8,316      10,362

   Income tax expense . . . . . . . . .                3,248       4,076
                                         --------------------  ----------

   Net income . . . . . . . . . . . . .  $             5,068   $   6,286
                                         ====================  ==========

Weighted average shares outstanding:
   Basic. . . . . . . . . . . . . . . .               11,692      11,883
                                         ====================  ==========
   Diluted. . . . . . . . . . . . . . .               11,858      12,138
                                         ====================  ==========

Earnings per common share:
   Basic. . . . . . . . . . . . . . . .  $              0.43   $    0.53
                                         ====================  ==========
   Diluted. . . . . . . . . . . . . . .  $              0.43   $    0.52
                                         ====================  ==========
</TABLE>

                 See notes to consolidated financial statements.


                                     5 of 11
<PAGE>
                        POMEROY COMPUTER RESOURCES, INC.

                      CONSOLIDATED STATEMENTS OF CASH FLOWS
<TABLE>
<CAPTION>
(in thousands)                                             Three Months Ended
                                                  --------------------------------
                                                        April 5,         April 5,
                                                          1999             2000
                                                  --------------------  ----------
Cash Flows from Operating Activities:
<S>                                               <C>                   <C>
   Net cash flows used in operating activities .  $            (3,043)  $    (501)

Cash Flows from Investing Activities:
   Capital expenditures. . . . . . . . . . . . .                 (956)     (1,008)
   Acquisition of assets, net of cash acquired .                  (52)       (368)
                                                  --------------------  ----------
Net investing activities . . . . . . . . . . . .               (1,008)     (1,376)
                                                  --------------------  ----------

Cash Flows from Financing Activities:
Net borrowings (payments) on bank notes payable.                3,489     (24,298)
Net borrowings (payments) on notes payable . . .               (1,729)     21,441
Proceeds from exercise of stock options. . . . .                  135       3,061
                                                  --------------------  ----------

   Net financing activities. . . . . . . . . . .                1,895         204
                                                  --------------------  ----------

Decrease in cash . . . . . . . . . . . . . . . .               (2,156)     (1,673)

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

   End of period . . . . . . . . . . . . . . . .  $             1,806   $      64
                                                  ====================  ==========
</TABLE>

                 See notes to consolidated financial statements.


                                     6 of 11
<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
     three-month  period ended April 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 April 5, 2000,  bank notes payable  include
     $19.1 million and $22.0  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.   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>
                                   Three  Months  Ended  April  5,
                             ---------------------------------------
                                   1999               2000
                             ------------------  -------------------
                                     Per Share            Per Share
                             Shares    Amount    Shares    Amount
                             ------  ----------  ------  -----------
<S>                          <C>     <C>         <C>     <C>
         Basic EPS           11,692  $     0.43  11,883  $     0.53
         Effect of dilutive
           Stock options        166           -     255       (0.01)
                             ------  ----------  ------  -----------
         Diluted EPS         11,858  $     0.43  12,138  $     0.52
                             ======  ==========  ======  ===========
</TABLE>

4.   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>
                                   Three Months Ended April 5,
                                  -----------------------------
                                          1999    2000
                                        -------  -------
<S>                                     <C>      <C>
         Interest paid                  $    793  $  927
                                        ========  ======
         Income taxes paid              $    589  $1,386
                                        ========  ======
         Adjustments to purchase price
          of acquisition assets         $  1,740  $    -
                                        ========  ======
</TABLE>

5.   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 of 11
<PAGE>
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

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

<TABLE>
<CAPTION>

                                             Three  Months  Ended  April  5,  1999
                                        ---------------------------------------------
                                        Products   Services   Leasing   Consolidated
                                        ---------  ---------  --------  -------------
<S>                                     <C>        <C>        <C>       <C>
         Revenues                       $ 140,799  $  22,255  $    870  $     163,924
         Income from operations             3,880      4,847       345          9,072
         Total assets                     180,404     51,231    25,572        257,207
         Capital expenditures                 349        222       385            956
         Depreciation and amortization      1,179        308       231          1,718

                                             Three Months Ended April 5, 2000
                                        ---------------------------------------------
                                        Products   Services   Leasing   Consolidated
                                        ---------  ---------  --------  -------------
<S>                                     <C>        <C>        <C>       <C>
         Revenues                       $ 178,036  $  30,165  $  3,377  $     211,578
         Income from operations             3,920      6,009     1,313         11,242
         Total assets                     206,947     54,082    60,072        321,101
         Capital expenditures                 951         57         -          1,008
         Depreciation and amortization      1,513        354        70          1,937
</TABLE>


                                     8 of 11
<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 $47.7
million,  or  29.1%,  to $211.6 million in the first quarter of fiscal 2000 from
$163.9  million  in  the  first  quarter  of  fiscal  1999.  This  increase  was
attributable  to  an  increase  in  sales  to  existing and new customers.  This
increase  also  reflects an increase in sales volume with unit prices relatively
stable  in  the first quarter of fiscal 2000 as compared to the first quarter of
fiscal  1999.  Products  and leasing sales increased $39.7 million, or 28.0%, to
$181.4  million  in  the first quarter of fiscal 2000 from $141.7 million in the
first quarter of fiscal 1999. Service revenues increased $7.9 million, or 35.5%,
to  $30.2  million in the first quarter of fiscal 2000 from $22.3 million in the
first  quarter  of  fiscal  year  1999.

GROSS  MARGINS.  Gross  margin decreased to 12.7% in the first quarter of fiscal
2000 as compared to 13.9% in the first quarter 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.  Service  revenues  increased to 14.3% of total net sales and revenues
in  the  first  quarter  of fiscal 2000 compared to 13.6% of total net sales and
revenues  in the first quarter of fiscal 1999. Service gross margin increased to
45.2%  of  total  gross margin in the first quarter of fiscal 2000 from 42.7% in
the  first  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.

OPERATING  EXPENSES.  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 quarter of fiscal 2000 from 7.4% in the first
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 decreased to 7.3% in the first quarter of fiscal 2000 from 8.4% in
the  first  quarter  of fiscal 1999 for the reason noted above and offset by the
increase  in  amortization  expense  as  a  result  of  acquisitions.

INCOME  FROM  OPERATIONS.  Income  from  operations  increased  $2.1 million, or
23.9%, to $11.2 million in the first quarter of fiscal 2000 from $9.1 million in
the  first  quarter  of fiscal 1999. The Company's operating margin decreased to
5.3%  in  the  first  quarter  of  fiscal  2000 as compared to 5.5% in the first
quarter  of  fiscal 1999.  This decrease is primarily due to the decrease in the
Company's  gross  margin.

INTEREST  EXPENSE.  Interest  expense  increased $0.1 million, or 18.2%, to $0.9
million  in  the  first  quarter  of  fiscal 2000 from $0.8 million in the first
quarter of fiscal 1999.  This increase is primarily due to the Company's overall
increase  in  debt  borrowings  in  the  first  quarter  of  fiscal  2000.


                                     9 of 11
<PAGE>
INCOME  TAXES.  The  Company's effective tax rate was 39.3% in the first quarter
of  fiscal  2000  compared  to  39.1%  in  the  first  quarter  of  fiscal 1999.

NET INCOME.  Net income increased $1.2 million, or 24.0%, to $6.3 million in the
first  quarter  of  fiscal 2000 from $5.1 million in the first quarter of fiscal
1999  due  to  the  factors  described  above.

                         LIQUIDITY AND CAPITAL RESOURCES

Cash  used in operating activities was $0.5 million in the first three months of
fiscal  2000.  Cash used in investing activities was $1.4 million which included
$1.0  million  for  capital  expenditures  and  $0.4  million  for  acquisitions
completed in fiscal 1999. Cash provided by financing activities was $0.2 million
which  included  $21.4  million of net borrowings on notes payable, $3.1 million
from  the  exercise  of  stock options and $24.3 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 April 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 thiry-day or sixty-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.
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  April  5,  2000, the amount outstanding was $44.7
million,  including  $22.0  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 7.75%. 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  quarter  of  fiscal  2000, the Company increased the leasing
activity  through  its  wholly-owned  leasing  subsidiary, TIFS.  This increased
leasing  activity  during  the  first  quarter  of fiscal 2000 resulted in $22.4
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 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.

                                      OTHER

Year  2000  Issues

The  Company  experienced  no  technology-related  problems  upon the arrival of
January  1, 2000, nor was there any disruption to the business.  During the year
leading  up  to  January 1, 2000, the Company implemented a Year 2000 compliance
program  designed to ensure that the Company's computer systems and applications
would  function  properly  beyond  1999.  The program was successfully completed
during  1999.  The  cost  of the program was not significant other than the time
spent  by the Company's own personnel.  The Company will continue to monitor all
critical  systems for the appearance of delayed complications or disruptions and
problems  encountered  through suppliers, customers and other third parties with
whom the Company deals.  Although these and other unanticipated Year 2000 issues
could have an adverse effect on the results of operations or financial condition
of  the  Company,  it is not possible to anticipate the extent of impact at this
time.


                                    10 of 11
<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


11          Computation  of  Earnings  per  Share

27          Financial  Data  Schedules


(b)  Reports  on  Form  8-K            None




                                    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:  May 17, 2000                 By:  /s/  Stephen  E.  Pomeroy
                                    ------------------------------
                                    Stephen  E.  Pomeroy
                                    Chief  Financial  Officer  and
                                    Chief  Accounting  Officer


                                    11 of 11
<PAGE>