UNITED STATES
                       SECURITIES AND EXCHANGE COMMISSION


                             Washington, D.C. 20549


                                   FORM 10-Q/A
                                 Amendment No. 1

(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,  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  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 April 30, 1999 was
11,725,121.

For  the  first quarter 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  to  reflect  the  proper allocation of such
expenses  for  the  products  and services segments.  See Note 7 of the Notes to
Consolidated  Financial  Statements  for  restated  segment  information.  The
Company's  consolidated  net  income  and earnings per share were unchanged as a
result  of  these  reclassifications.


                                  Page 1 of 12
<PAGE>
                        POMEROY COMPUTER RESOURCES, INC.

                                TABLE OF CONTENTS

<TABLE>
<CAPTION>



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

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

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

                                  Consolidated Statements of Cash Flows       5
                                  for the Quarters Ended April 5, 1998 and
                                                                      1999

                                  Notes to Consolidated Financial             6
                                  Statements (restated as to Note 7 only)

           Item 2.                Management's Discussion and Analysis of     8
                                  Financial Condition and Results of
                                  Operations

Part II..  Other Information                                                 12

SIGNATURE                                                                    12
</TABLE>
                                  Page 2 of 12
<PAGE>
<TABLE>
<CAPTION>
                                POMEROY COMPUTER RESOURCES, INC.

                                 CONSOLIDATED  BALANCE  SHEETS

(in thousands)                                                        January 5,   April 5,
                                                                         1999        1999
                                                                      -----------  ---------
<S>                                                                   <C>          <C>
ASSETS
Current assets:
   Cash. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  $     3,962  $   1,806
   Accounts and note receivable, less allowance of $598 and $559 at
      January 5, 1999 and April 5, 1999, respectively. . . . . . . .      164,991    162,460
   Inventories . . . . . . . . . . . . . . . . . . . . . . . . . . .       33,333     38,965
   Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .        2,084      2,786
                                                                      -----------  ---------
         Total current assets. . . . . . . . . . . . . . . . . . . .      204,370    206,017
                                                                      -----------  ---------
Equipment and leasehold improvements.. . . . . . . . . . . . . . . .       23,796     23,552
Less accumulated depreciation. . . . . . . . . . . . . . . . . . . .       10,323     10,475
                                                                      -----------  ---------
         Net equipment and leasehold improvements. . . . . . . . . .       13,473     13,077
                                                                      -----------  ---------
Other assets . . . . . . . . . . . . . . . . . . . . . . . . . . . .       36,383     38,113
                                                                      -----------  ---------
         Total assets. . . . . . . . . . . . . . . . . . . . . . . .  $   254,226  $ 257,207
                                                                      ===========  =========

LIABILITIES & EQUITY
Current liabilities:
   Current portion of notes payable. . . . . . . . . . . . . . . . .  $     5,028  $   4,996
   Accounts payable. . . . . . . . . . . . . . . . . . . . . . . . .       78,817     71,905
   Bank notes payable. . . . . . . . . . . . . . . . . . . . . . . .       39,629     43,118
   Other current liabilities . . . . . . . . . . . . . . . . . . . .        9,532     12,494
                                                                      -----------  ---------
         Total current liabilities . . . . . . . . . . . . . . . . .      133,006    132,513
                                                                      -----------  ---------

Notes payable. . . . . . . . . . . . . . . . . . . . . . . . . . . .        8,231      6,502

Equity:
   Preferred stock (no shares issued or outstanding) . . . . . . . .            -          -
   Common stock (11,707 and 11,751 shares issued and outstanding
      at January 5, 1999 and April 5, 1999, respectively). . . . . .          117        117
   Paid-in capital . . . . . . . . . . . . . . . . . . . . . . . . .       64,394     63,488
   Retained earnings . . . . . . . . . . . . . . . . . . . . . . . .       48,800     54,909
                                                                      -----------  ---------
                                                                          113,311    118,514
   Less treasury stock, at cost  (31 shares at January 5, 1999 and
      April 5, 1999) . . . . . . . . . . . . . . . . . . . . . . . .          322        322
                                                                      -----------  ---------
      Total equity . . . . . . . . . . . . . . . . . . . . . . . . .      112,989    118,192
                                                                      -----------  ---------
      Total liabilities and equity . . . . . . . . . . . . . . . . .  $   254,226  $ 257,207
                                                                      ===========  =========
</TABLE>

                     See  notes  to  consolidated  financial  statements.

                                  Page 3 of 12
<PAGE>
<TABLE>
<CAPTION>
                        POMEROY COMPUTER RESOURCES, INC.

                     CONSOLIDATED  STATEMENTS  OF  INCOME

(in thousands, except per share data)       Quarter  Ended
                                         ---------------------
                                          April 5,    April 5,
                                         ---------------------
                                           1998        1999
<S>                                     <C>         <C>
Net sales and revenues . . . . . . . .  $ 135,198   $ 163,924
Cost of sales and service. . . . . . .    117,435     141,065
                                        ----------  ----------
         Gross profit. . . . . . . . .     17,763      22,859
                                        ----------  ----------
Operating expenses:
   Selling, general and administrative      8,851      11,363
   Rent expense. . . . . . . . . . . .        562         706
   Depreciation. . . . . . . . . . . .        852       1,095
   Amortization. . . . . . . . . . . .        309         623
                                        ----------  ----------
         Total operating expenses. . .     10,574      13,787
                                        ----------  ----------

Income from operations . . . . . . . .      7,189       9,072
                                        ----------  ----------
Other expense (income):
   Interest expense. . . . . . . . . .        423         785
   Miscellaneous . . . . . . . . . . .        (23)        (29)
                                        ----------  ----------
         Total other expense . . . . .        400         756
                                        ----------  ----------

   Income before income tax. . . . . .      6,789       8,316

   Income tax expense. . . . . . . . .      2,512       3,248
                                        ----------  ----------
   Net income. . . . . . . . . . . . .  $   4,277   $   5,068
                                        ==========  ==========
Weighted average shares outstanding:
   Basic . . . . . . . . . . . . . . .     11,392      11,692
                                        ==========  ==========
   Diluted . . . . . . . . . . . . . .     11,711      11,858
                                        ==========  ==========

Earnings per common share:
   Basic . . . . . . . . . . . . . . .  $    0.38   $    0.43
                                        ==========  ==========
   Diluted . . . . . . . . . . . . . .  $    0.37   $    0.43
                                        ==========  ==========
</TABLE>
       See  notes  to  consolidated  financial  statements.

                                  Page 4 of 12
<PAGE>
<TABLE>
<CAPTION>


                        POMEROY COMPUTER RESOURCES, INC.

                      CONSOLIDATED STATEMENTS OF CASH FLOWS


(in thousands)                                          Quarter Ended
                                                 ---------------------------
                                                     April 5,       April 5,
                                                 --------------- -----------
                                                      1998           1999
<S>                                              <C>              <C>
Cash Flows from Operating Activities:
   Net cash flows used in operating activities.  $      (11,253)  $  (3,043)

Cash Flows from Investing Activities:
   Capital expenditures . . . . . . . . . . . .          (1,409)       (956)
   Acquisition of reseller assets, net of cash
      acquired. . . . . . . . . . . . .. . .  .         (11,229)        (52)
                                                 ---------------  ----------
Net investing activities. . . . . . . . . . . .         (12,638)     (1,008)
                                                 ---------------  ----------

Cash Flows from Financing Activities:
Net borrowings on bank note . . . . . . . . . .          24,441       3,489
Net payments on notes payable . . . . . . . . .            (425)     (1,729)
Proceeds from exercise of stock options . . . .             427         135
                                                 ---------------  ----------
   Net financing activities . . . . . . . . . .          24,443       1,895
                                                 ---------------  ----------
Increase (decrease) in cash . . . . . . . . . .             552      (2,156)

Cash:
   Beginning of period. . . . . . . . . . . . .             380       3,962
                                                 ---------------  ----------
   End of period. . . . . . . . . . . . . . . .  $          932   $   1,806
                                                 ===============  ==========
</TABLE>

               See  notes  to  consolidated  financial  statements.

                                  Page 5 of 12
<PAGE>
                        POMEROY COMPUTER RESOURCES, INC.

    NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (RESTATED AS TO NOTE 7 ONLY)

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  three-month period ended April 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  April  5, 1999, bank notes payable include  $12.6
million  and  $8.8  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:

<TABLE>
<CAPTION>
(in thousands, except per share data)
                          Quarter ended April 5,
                    ---------------------------------
                          1998             1999
                    ----------------  ---------------
                        Per Share        Per Share
                    ----------------  ---------------

                    Shares   Amount   Shares  Amount
                    ------  --------  ------  -------
<S>                 <C>     <C>       <C>     <C>
Basic EPS. . . . .  11,392  $  0.38   11,692  $  0.43
Effect of dilutive
  stock options. .     319    (0.01)     166        -
                    ------  --------  ------  -------
Diluted EPS. . . .  11,711  $  0.37   11,858  $  0.43
                    ======  ========  ======  =======
</TABLE>

                                  Page 6 of 12
<PAGE>
5.     Supplemental  Cash  Flow  Disclosures

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

<TABLE>
<CAPTION>
                                  Quarter Ended April 5,
                                  ----------------------
                                     1998        1999
                                  -----------  ---------
<S>                                 <C>        <C>
Interest paid . . . . . . . .     $      425   $     793
                                  ==========   =========
Income taxes paid . . . . . .     $    4,112   $     589
                                  ==========   =========
Adjustments to purchase
  price of acquisition assets     $       -    $   1,740
                                  ==========   =========
</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 (restated)

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


<TABLE>
<CAPTION>
                                 Quarter  Ended  April  5,  1998
                               -----------------------------------
                               Products   Services   Consolidated
                               ---------  ---------  -------------
<S>                            <C>        <C>        <C>
Revenue                        $ 120,411  $  14,787  $     135,198
Income from operation              5,295      1,894          7,189
Total assets                     179,679     37,438        217,117
Capital expenditures               1,298        111          1,409
Depreciation and amortization        973        188          1,161
</TABLE>


<TABLE>
<CAPTION>
                              Quarter Ended April 5, 1999 (restated)
                               -----------------------------------
                               Products   Services   Consolidated
                               ---------  ---------  -------------
<S>                            <C>        <C>        <C>
Revenue                        $ 141,669  $  22,255  $     163,924
Income from operation              4,225      4,847          9,072
Total assets                     205,976     51,231        257,207
Capital expenditures                 734        222            956
Depreciation and amortization      1,410        308          1,718
</TABLE>


                                  Page 7 of 12
<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 $28.7
million,  or  21.2%,  to $163.9 million in the first quarter of fiscal 1999 from
$135.2  million  in  the  first  quarter  of  fiscal  1998.  This  increase  was
attributable  to  an  increase  in  sales  to  existing and new customers and to
acquisitions  completed  in fiscal 1998.  Additionally, this increase reflects a
greater increase in sales volume as unit prices have declined as compared to the
first  quarter of fiscal 1998.  Excluding acquisitions completed in fiscal 1998,
total  net  sales  and  revenues  increased  9.3%. Product sales increased $21.3
million,  or  17.7%,  to $141.7 million in the first quarter of fiscal 1999 from
$120.4  million  in  the  first  quarter  of fiscal 1998. Excluding acquisitions
completed  in  fiscal  1998,  product  sales  increased  6.8%.  Service revenues
increased  $7.5  million,  or  50.7%,  to  $22.3 million in the first quarter of
fiscal  1999  from  $14.8 million in the first quarter of fiscal 1998. Excluding
acquisitions  completed  in  fiscal  1998,  service  revenues  increased  29.2%.

     GROSS  MARGINS.  Gross margin was 13.9% in the first quarter of fiscal 1999
compared  to 13.1% in the first quarter of fiscal 1998. The Company improved its
gross  margin  by  increasing  the  volume of higher-margin service revenues and
improving  the  gross  margin  of  service  revenues  which offset a decrease in
product  gross  margins  and  the  growth  in  equipment sales. Service revenues
increased  to  13.6%  of  total  net  sales and revenues in the first quarter of
fiscal  1999  compared  to  10.9%  of  total net sales and revenues in the first
quarter  of  fiscal 1998. Service gross margin increased to 43.9% of total gross
margin  in  the  first quarter of fiscal 1999 from 37.1% in the first quarter of
fiscal  1998.  This  increase  was  primarily  due  to  improved productivity of
technical  personnel.  Factors  that  may  have an impact on gross margin in the
future  include  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  increased to 7.4% in the first quarter of fiscal 1999 from 7.0% in the
first  quarter  of  fiscal  1998.  This  increase  is  primarily attributable to
increased selling and administration payroll costs, including increased employee
retention  and  benefit  costs.   Total  operating  expenses  expressed  as  a
percentage  of  total  net  sales  and  revenues  increased to 8.4% in the first

                                  Page 8 of 12
<PAGE>
quarter  of  fiscal  1999  from 7.8% in the first quarter of fiscal 1998 for the
reason  noted above and the increase in depreciation and amortization expense as
the  result  of  acquisitions.

     INCOME  FROM OPERATIONS.  Income from operations increased $1.9 million, or
26.4%,  to $9.1 million in the first quarter of fiscal 1999 from $7.2 million in
the  first  quarter  of fiscal 1998. The Company's operating margin increased to
5.5%  in  the  first  quarter  of  fiscal 1999 from 5.3% in the first quarter of
fiscal  1998  because the increase in gross margin was greater than the increase
in  operating  expenses

     INTEREST  EXPENSE.  Interest  expense was approximately $0.8 million in the
first  quarter  of  fiscal 1999 compared to $0.4 million in the first quarter of
fiscal  1998.  This  increase  is  primarily  due  to  the Company's increase in
overall  debt  borrowings.

     INCOME  TAXES.  The  Company's  effective  tax  rate was 39.1% in the first
quarter  of  fiscal  1999 compared to 37.0% in the first quarter 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 $0.8 million, or 18.6%, to $5.1 million
in  the  first  quarter of fiscal 1999 from $4.3 million in the first quarter of
fiscal  1998  due  to  the  factors  described  above.

                         LIQUIDITY AND CAPITAL RESOURCES

     Cash  used in operating activities was $3.0 million in the first quarter of
fiscal  1999.  Cash  used  in  investing activities was $1.0 million for capital
expenditures. Cash provided by financing activities included $3.5 million of net
borrowings  on  bank  notes  payable,  $0.1  million  from the exercise of stock
options  less  $1.7  million  for  a  note  repayment.

     A  significant  part of the Company's inventories is financed by floor plan
arrangements with third parties. At April 5, 1999, 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 both
floor  plan  arrangements  are made on thirty day notes. All such borrowings are
secured  by  the  related  inventory.  Financing  on many of the arrangements is
interest  free  due to subsidies by manufacturers. The average rate on the plans
overall  is less than 1.0% per annum. The Company classifies amounts outstanding
under  the  floor  plan  arrangements  as  accounts  payable.

     The  Company's  financing  of  receivables  is  provided through its Credit
Facility  with DFS which permits the Company to borrow up to the lesser of $60.0
million  or  an  amount  based upon a formula of eligible trade receivables. The
Credit  Facility,  which expires July 14, 2000, carries a variable interest rate
based  solely  on  the  prime  rate less 125 basis points. At April 5, 1999, the
amount outstanding, which included $8.8 million of overdrafts in accounts with a
participant  bank  to  the  Company's  credit  facility, was $43.1 million at an
interest  rate  of  6.5%. Under the terms of the Credit Facility, the Company is
prohibited  from paying any cash dividends and is subject to various restrictive
covenants.

     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.

                                  Page 9 of 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 is conducting a program to identify and resolve
Year  2000  exposure  from third parties. 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.  The  Company  is  not  aware  of  any significant Year 2000 exposure,
however,  we  have  not  inquired or implemented any program to assure Year 2000
compliance  by  them.

     State  of  Readiness.     The  Company  estimates that it will complete its
testing of its principal information technology systems by the end of the second
quarter of fiscal 1999. Upon completion of the testing of the Year 2000 versions
of  its  principal  systems, the Company will convert all operations to the Year
2000  compliant  system,  which  is estimated to be operational during the third
quarter  of  fiscal  1999.

     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.
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

                                  Page 10 of 12
<PAGE>
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.

                                  Page 11 of 12
<PAGE>
                        POMEROY COMPUTER RESOURCES, INC.

                           PART II - OTHER INFORMATION

Items  1  to  5     None


Item  6  Exhibits  and  Reports  on  Form  8-K


(a) Exhibits
------------

11                           Computation of Earnings per Share

27.1                         Financial Data Schedules

27.2                         Financial Data Schedules


(b)  Reports on Form 8-K     Form  8-K,  dated  January  29,  1999




                                    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, 23, 1999                    By: /s/ Stephen E. Pomeroy
                                           -------------------------------------
                                            Stephen E. Pomeroy
                                           -------------------------------------
                                            Chief Financial Officer and Chief
                                            Accounting Officer


                                  Page 12 of 12
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