UNITED STATES
                       SECURITIES AND EXCHANGE COMMISSION


                             Washington, D.C. 20549


                                    FORM 10-Q


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


For  the  quarterly  period  ended  October  5,  2001


                                       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)


                                 (859) 586-0600
                                 --------------
               (Registrant's telephone number, including area code)



     Indicate  by  check  mark  whether the registrant (1) has filed all reports
required  to  be  filed by Section 13 or 15(d) of the Securities Exchange Act of
1934  during  the  preceding  12  months  (or  for  such shorter period that the
registrant  was required to file such reports), and (2) has been subject to such
requirements  for  the  past  90  days.

YES    X   NO
      ---     ---
The  number  of  shares  of common stock outstanding as of November 07, 2001 was
12,677,848.


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

                                    TABLE  OF  CONTENTS


Part I.     Financial Information

            Item 1.                    Financial Statements:                         Page
                                                                                     ----
<S>         <C>                        <C>                                          <C>
                                       Consolidated Balance Sheets as of
                                       January 5, 2001 and October 5, 2001             3

                                       Consolidated Statements of Income for
                                       The Three Months Ended October 5,
                                       2000 and 2001                                   5

                                       Consolidated Statements of Income for
                                       the Nine Months Ended October 5, 2000
                                       and 2001                                        6

                                       Consolidated Statements of Cash Flows
                                       for the Nine Months Ended October 5,
                                       2000 and 2001                                   7

                                       Notes to Consolidated Financial
                                       Statements                                      8

            Item 2.                    Management's Discussion and Analysis of
                                       Financial Condition and Results of
                                       Operations                                     12

Part II.    Other Information                                                         15

SIGNATURE                                                                             16
</TABLE>


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

                           CONSOLIDATED BALANCE SHEETS

(in thousands)                                                  January 5,   October 5,
                                                                   2001         2001
                                                                -----------  -----------
<S>                                                             <C>          <C>
ASSETS
Current assets:
   Cash. . . . . . . . . . . . . . . . . . . . . . . . . . . .  $     1,097  $     3,266

Accounts receivable:
   Trade, less allowance of $586 and $602 at January 5, 2001
      and October 5, 2001, respectively. . . . . . . . . . . .      137,252      136,238
   Vendor receivables, less allowance of $1,892 and $1,112 at
      January 5, 2001 and October 5, 2001, respectively. . . .       44,884       37,426
   Net investment in leases. . . . . . . . . . . . . . . . . .       26,116       34,438
   Other . . . . . . . . . . . . . . . . . . . . . . . . . . .        4,900        3,986
                                                                -----------  -----------
         Total receivables . . . . . . . . . . . . . . . . . .      213,152      212,088
                                                                -----------  -----------

Inventories. . . . . . . . . . . . . . . . . . . . . . . . . .       29,346       19,228
Other. . . . . . . . . . . . . . . . . . . . . . . . . . . . .        5,845        3,518
                                                                -----------  -----------
         Total current assets. . . . . . . . . . . . . . . . .      249,440      238,100
                                                                -----------  -----------

Equipment and leasehold improvements:
  Furniture, fixtures and equipment. . . . . . . . . . . . . .       28,211       31,889
  Leasehold improvements . . . . . . . . . . . . . . . . . . .        5,351        5,432
                                                                -----------  -----------
        Total. . . . . . . . . . . . . . . . . . . . . . . . .       33,562       37,321

  Less accumulated depreciation. . . . . . . . . . . . . . . .       14,916       16,801
                                                                -----------  -----------
      Net equipment and leasehold improvements . . . . . . . .       18,646       20,520
                                                                -----------  -----------

Net investment in leases . . . . . . . . . . . . . . . . . . .       36,379       26,985
Goodwill and other intangible assets . . . . . . . . . . . . .       53,458       58,634
Other assets . . . . . . . . . . . . . . . . . . . . . . . . .        3,345        2,988
                                                                -----------  -----------
         Total assets. . . . . . . . . . . . . . . . . . . . .  $   361,268  $   347,227
                                                                ===========  ===========
</TABLE>

                 See notes to consolidated financial statements.


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

                           CONSOLIDATED BALANCE SHEETS

(in thousands)                                                 January 5,   October 5,
                                                                  2001         2001
                                                               -----------  -----------
<S>                                                            <C>          <C>
LIABILITIES AND EQUITY
Current Liabilities:
  Current portion of notes payable. . . . . . . . . . . . . .  $    22,783  $    24,479
  Accounts payable. . . . . . . . . . . . . . . . . . . . . .       67,298       79,010
  Bank notes payable. . . . . . . . . . . . . . . . . . . . .       55,464       22,060
  Deferred revenue. . . . . . . . . . . . . . . . . . . . . .        7,124        2,805
  Other current liabilities . . . . . . . . . . . . . . . . .        7,322       11,970
                                                               -----------  -----------
     Total current liabilities. . . . . . . . . . . . . . . .      159,991      140,324
                                                               -----------  -----------

Notes payable . . . . . . . . . . . . . . . . . . . . . . . .       19,572       12,560


Equity:
  Preferred stock, $.01 par value; authorized 2,000 shares
   (no shares issued or outstanding). . . . . . . . . . . . .            -            -
  Common stock, $.01 par value; authorized 20,000 shares
   (12,585 and 12,676 shares issued at January 5, 2001 and
  October 5, 2001, respectively . . . . . . . . . . . . . . .          126          127
  Paid in capital . . . . . . . . . . . . . . . . . . . . . .       78,731       79,417
  Retained earnings . . . . . . . . . . . . . . . . . . . . .      103,170      115,483
                                                               -----------  -----------
                                                                   182,027      195,027

  Less treasury stock, at cost (31 shares at January 5, 2001
    and 64 shares at October 5, 2001) . . . . . . . . . . . .          322          684
                                                               -----------  -----------
  Total equity. . . . . . . . . . . . . . . . . . . . . . . .      181,705      194,343
                                                               -----------  -----------
  Total liabilities and equity. . . . . . . . . . . . . . . .  $   361,268  $   347,227
                                                               ===========  ===========
</TABLE>

                 See notes to consolidated financial statements.


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

                        CONSOLIDATED STATEMENTS OF INCOME

(in thousands, except per share data)       Three Months Ended
                                        --------------------------
                                         October 5,    October 5,
                                            2000          2001
                                        ------------  ------------
<S>                                     <C>           <C>
Net sales and revenues:
 Sales-equipment, supplies and leasing  $   208,244   $   167,948
 Service . . . . . . . . . . . . . . .       38,667        35,761
                                        ------------  ------------
    Total net sales and revenues . . .      246,911       203,709
                                        ------------  ------------

Cost of sales and service:
 Sales-equipment, supplies and leasing      189,690       152,393
 Service . . . . . . . . . . . . . . .       23,148        24,755
                                        ------------  ------------
    Total cost of sales and service. .      212,838       177,148
                                        ------------  ------------

         Gross margin. . . . . . . . .       34,073        26,561
                                        ------------  ------------

Operating expenses:
   Selling, general and administrative       15,588        14,455
   Rent expense. . . . . . . . . . . .          891           936
   Depreciation. . . . . . . . . . . .        1,331         1,149
   Amortization. . . . . . . . . . . .        1,143         1,398
   Provision for doubtful accounts . .          192            60
                                        ------------  ------------
         Total operating expenses. . .       19,145        17,998
                                        ------------  ------------

Income from operations . . . . . . . .       14,928         8,563
                                        ------------  ------------

Other expense (income):
   Interest expense. . . . . . . . . .        1,326           197
   Miscellaneous . . . . . . . . . . .           (8)          (66)
                                        ------------  ------------
         Total other expense . . . . .        1,318           131
                                        ------------  ------------

   Income before income tax. . . . . .       13,610         8,432
   Income tax expense. . . . . . . . .        5,423         3,288
                                        ------------  ------------

   Net income. . . . . . . . . . . . .  $     8,187   $     5,144
                                        ============  ============

Weighted average shares outstanding:
   Basic . . . . . . . . . . . . . . .       12,289        12,634
                                        ============  ============
   Diluted . . . . . . . . . . . . . .       12,543        12,713
                                        ============  ============

Earnings per common share:
   Basic . . . . . . . . . . . . . . .  $      0.67   $      0.41
                                        ============  ============
   Diluted . . . . . . . . . . . . . .  $      0.65   $      0.40
                                        ============  ============
</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)       Nine Months Ended
                                        --------------------------
                                         October 5,    October 5,
                                            2000          2001
                                        ------------  ------------
<S>                                     <C>           <C>
Net sales and revenues:
 Sales-equipment, supplies and leasing  $   577,239   $   500,024
 Service . . . . . . . . . . . . . . .      102,160       104,717
                                        ------------  ------------
    Total net sales and revenues . . .      679,399       604,741
                                        ------------  ------------

Cost of sales and service:
 Sales-equipment, supplies and leasing      529,457       453,038
 Service . . . . . . . . . . . . . . .       59,569        75,251
                                        ------------  ------------
    Total cost of sales and service. .      589,026       528,289
                                        ------------  ------------

         Gross margin. . . . . . . . .       90,373        76,452
                                        ------------  ------------

Operating expenses:
   Selling, general and administrative       41,413        43,477
   Rent expense. . . . . . . . . . . .        2,447         2,744
   Depreciation. . . . . . . . . . . .        3,514         3,436
   Amortization. . . . . . . . . . . .        3,072         4,114
   Provision for doubtful accounts . .          292           120
   Litigation settlement . . . . . . .            -         1,000
                                        ------------  ------------
         Total operating expenses. . .       50,738        54,891
                                        ------------  ------------

Income from operations . . . . . . . .       39,635        21,561
                                        ------------  ------------

Other expense (income):
   Interest expense. . . . . . . . . .        3,157         1,563
   Miscellaneous . . . . . . . . . . .         (117)         (185)
                                        ------------  ------------
         Total other expense . . . . .        3,040         1,378
                                        ------------  ------------

   Income before income tax. . . . . .       36,595        20,183
   Income tax expense. . . . . . . . .       14,517         7,871
                                        ------------  ------------

   Net income. . . . . . . . . . . . .  $    22,078   $    12,312
                                        ============  ============

Weighted average shares outstanding:
   Basic . . . . . . . . . . . . . . .       12,084        12,600
                                        ============  ============
   Diluted . . . . . . . . . . . . . .       12,304        12,700
                                        ============  ============

Earnings per common share:
   Basic . . . . . . . . . . . . . . .  $      1.83   $      0.98
                                        ============  ============
   Diluted . . . . . . . . . . . . . .  $      1.79   $      0.97
                                        ============  ============
</TABLE>


                 See notes to consolidated financial statements.


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

                      CONSOLIDATED STATEMENTS OF CASH FLOWS

(in thousands)                                         Nine Months Ended
                                                   --------------------------
                                                    October 5,    October 5,
                                                       2000          2001
                                                   ------------  ------------
<S>                                                <C>           <C>
Cash Flows from Operating Activities:
  Net income. . . . . . . . . . . . . . . . . . .  $    22,078   $    12,312
  Adjustments to reconcile net income to net cash
   flows from operating activities:
   Depreciation . . . . . . . . . . . . . . . . .        4,130         5,255
   Amortization.. . . . . . . . . . . . . . . . .        3,072         4,114
   Deferred income taxes. . . . . . . . . . . . .        1,888          (300)
   Loss on sale of fixed assets . . . . . . . . .            -         1,365
   Stock option extension . . . . . . . . . . . .            -           265
   Changes in working capital accounts, net of
   effect of acquisitions:
       Receivables. . . . . . . . . . . . . . . .       (3,423)       13,022
       Inventories. . . . . . . . . . . . . . . .       (3,087)        7,443
       Prepaids . . . . . . . . . . . . . . . . .         (921)        2,332
       Net investment in leases . . . . . . . . .      (12,985)        1,222
       Accounts payable . . . . . . . . . . . . .      (20,466)        9,471
       Deferred revenue . . . . . . . . . . . . .       (2,589)       (4,320)
       Income tax payable . . . . . . . . . . . .            -         2,519
       Other, net . . . . . . . . . . . . . . . .          485         2,028
                                                   ------------  ------------
 Net operating activities . . . . . . . . . . . .      (11,818)       56,728
                                                   ------------  ------------

Cash Flows from Investing Activities:
    Capital expenditures. . . . . . . . . . . . .       (4,836)       (4,274)
    Acquisition of subsidiary companies, net of
    cash acquired . . . . . . . . . . . . . . . .      (12,230)       (7,676)
                                                   ------------  ------------
  Net investing activities. . . . . . . . . . . .      (17,066)      (11,950)
                                                   ------------  ------------

Cash Flows from Financing Activities:
  Payments under notes payable. . . . . . . . . .          (72)      (20,495)
  Proceeds under notes payable. . . . . . . . . .       18,301        13,374
  Net payments under bank notes payable . . . . .            -       (35,812)
  Proceeds from exercise of stock options . . . .        9,208           413
  Proceeds from employee stock purchase plan. . .          164           274
  Payment for treasury stock purchase . . . . . .            -          (363)
                                                   ------------  ------------
  Net financing activities. . . . . . . . . . . .       27,601       (42,609)
                                                   ------------  ------------

Increase (decrease) in cash . . . . . . . . . . .       (1,283)        2,169
Cash:
   Beginning of period. . . . . . . . . . . . . .        1,737         1,097
                                                   ------------  ------------
   End of period. . . . . . . . . . . . . . . . .  $       454   $     3,266
                                                   ============  ============
</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, 2001. In the opinion of management, all adjustments (consisting
     of  normal  recurring  accruals)  necessary  for a fair presentation of the
     interim period have been made. The results of operations for the nine-month
     period  ended October 5, 2001 are not necessarily indicative of the results
     that  may  be  expected  for  future interim periods or for the year ending
     January  5,  2002.

2.   Cash  and  Bank  Notes  Payable

     During  the year, the Company entered into a $240.0 million Credit Facility
     Agreement with Deutsche Financial Services Corporation. The credit facility
     has  a three year term and its components include a $72.0 million component
     for  inventory  financing,  a $144.0 million component for working capital,
     and  a cash-flow component in the form of a $24.0 million term loan that is
     not restricted to a borrowing base. At January 5, 2001 and October 5, 2001,
     bank  notes payable include $9.2 million and $4.5 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.   Treasury  Stock

     On  September  19,  2001,  the  Company's  Board  of Directors authorized a
     program  to  repurchase  up  to 100,000 shares of the Company's outstanding
     stock  at  market  price.  During  the  third  quarter  2001,  the  Company
     repurchased  33,000  shares  of  stock  at  a  cost  of  $0.4  million.

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  October  5,
                         --------------------------------------
                                 2000              2001
                         -------------------  -----------------
                         Per Share                    Per Share
                          Shares     Amount   Shares   Amount
                         ---------  --------  ------  ---------
     Basic EPS              12,289  $  0.67   12,634  $   0.41
     Effect of dilutive
       Stock options           254    (0.02)      79     (0.01)
                         ---------  --------  ------  ---------
     Diluted EPS            12,543  $  0.65   12,713  $   0.40
                         =========  ========  ======  =========



                                    8 of 16
<PAGE>
                             Nine  Months  Ended  October  5,
                         ----------------------------------------
                                2000                2001
                         -------------------  -------------------
                                   Per Share            Per Share
                          Shares     Amount    Shares    Amount
                         --------  ---------  --------  ---------
     Basic EPS             12,084  $   1.83     12,600  $   0.98
     Effect of dilutive
       Stock options          220     (0.04)       100     (0.01)
                         --------  ---------  --------  ---------
     Diluted EPS           12,304  $   1.79     12,700  $   0.97
                         ========  =========  ========  =========


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)

                                           Nine Months Ended
                                              October 5,
                                           ------------------
                                             2000      2001
                                           --------  --------
     Interest paid                         $  3,039  $  1,955
                                           ========  ========
     Income taxes paid                     $ 11,984  $  3,537
                                           ========  ========
     Adjustments to purchase price
      of acquisition assets                $      -  $    869
                                           ========  ========

     Business combinations accounted for
     as purchases:
       Assets acquired                     $ 19,658  $ 13,858
       Liabilities assumed                    5,278     4,854
       Notes payable                          2,150     1,328
                                           --------  --------
       Net cash paid                       $ 12,230  $  7,676
                                           ========  ========


6.   Litigation

     On  April  13,  2001,  the Company agreed to a settlement of the litigation
     with  FTA  Enterprises, Inc. and expensed it in the first quarter of fiscal
     2001. The settlement of $1.0 million was paid in cash in the second quarter
     of  fiscal  2001.

     There  are  various  other  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. For the nine months ended October
     5,  2000,  the  depreciation  and  amortization  reported under the leasing
     segment has been adjusted to properly reflect depreciation and amortization
     reported  for  the  nine  months  ended  October  5,  2000.  (in thousands)


                                    9 of 16
<PAGE>
<TABLE>
<CAPTION>
                                   Three  Months  Ended  October  5,  2000
                               --------------------------------------------------
                               Products   Services      Leasing     Consolidated
                               ---------  ---------  -------------  -------------
<S>                            <C>        <C>        <C>            <C>
Revenues                       $ 206,015  $  38,667  $       2,229  $     246,911
Income from operations             6,834      7,496            598         14,928
Total assets                     219,535     66,116         83,922        369,573
Capital expenditures               1,910        632            479          3,021
Depreciation and amortization      1,872        496            309          2,677

                                   Three  Months  Ended  October  5,  2001
                               --------------------------------------------------
                               Products   Services      Leasing     Consolidated
                               ---------  ---------  -------------  -------------
Revenues                       $ 165,436  $  35,761  $       2,512  $     203,709
Income from operations             3,755      4,117            691          8,563
Total assets                     213,992     65,580         67,655        347,227
Capital expenditures               1,422        292              -          1,714
Depreciation and amortization      2,257        561            258          3,076

                                    Nine  Months  Ended  October  5,  2000
                               --------------------------------------------------
                               Products   Services      Leasing     Consolidated
                               ---------  ---------  -------------  -------------
Revenues                       $ 569,759  $ 102,160  $       7,480  $     679,399
Income from operations            15,312     22,029          2,294         39,635
Total assets                     219,535     66,116         83,922        369,573
Capital expenditures               3,526        831            479          4,836
Depreciation and amortization      5,068      1,247            887          7,202

                                    Nine  Months  Ended  October  5,  2001
                               --------------------------------------------------
                               Products   Services      Leasing     Consolidated
                               ---------  ---------  -------------  -------------
Revenues                       $ 492,568  $ 104,717  $       7,456  $     604,741
Income from operations            12,200      7,818          1,543         21,561
Total assets                     213,992     65,580         67,655        347,227
Capital expenditures               3,630        413            231          4,274
Depreciation and amortization      6,843      1,650            876          9,369
</TABLE>


8.   Recent  Accounting  Pronouncements

     On  July  20,  2001, the Financial Accounting Standards Board (FASB) issued
     Statement  of  Financial  Accounting  Standards  (SFAS)  141,  Business
     Combinations,  and  SFAS  142,  Goodwill and Intangible Assets. SFAS 141 is
     effective for all business combinations completed after June 30, 2001. SFAS
     142  is  effective  for  fiscal  years  beginning  after December 15, 2001;
     however,  certain  provisions of this Statement apply to goodwill and other
     intangible  assets  acquired between July 1, 2001 and the effective date of
     SFAS  142.  Major  provisions of these Statements and their effective dates
     for  the  Company  are  as  follows:

     -    All  business  combinations initiated after June 30, 2001 must use the
          purchase  method  of  accounting.  The  pooling  of interest method of
          accounting is prohibited except for transactions initiated before July
          1,  2001.
     -    Intangible  assets acquired in a business combination must be recorded
          separately from goodwill if they arise from contractual or other legal
          rights  or  are  separable  from  the acquired entity and can be sold,
          transferred,  licensed, rented or exchanged, either individually or as
          part  of  a  related  contract,  asset  or  liability.
     -    Goodwill, as well as intangible assets with indefinite lives, acquired
          after June 30, 2001, will not be amortized. Effective January 6, 2002,
          all  previously  recognized  goodwill  and  intangible  assets  with
          indefinite  lives  will  no  longer  be  subject  to  amortization.


                                    10 of 16
<PAGE>
     -    Effective  January  6,  2002,  goodwill  and  intangible  assets  with
          indefinite  lives  will be tested for impairment annually and whenever
          there  is  an  impairment  indicator.
     -    All acquired goodwill must be assigned to reporting units for purposes
          of  impairment  testing  and  segment  reporting.

     In  accordance  with  SFAS  141,  the Company has not amortized goodwill or
     intangible  assets  with indefinite lives acquired after June 30, 2001. The
     Company will continue to amortize goodwill and intangible assets recognized
     prior  to  July 1, 2001, under its current method until January 5, 2002, at
     which  time  goodwill amortization expense will no longer be recognized. At
     this time, the Company has not estimated the financial impact that adoption
     of  the  standard is expected to have on the financial statements. By April
     5,  2002,  the  Company will have completed a transitional fair value based
     impairment  test of goodwill as of January 6, 2002. By January 5, 2003, the
     Company  will  have  completed  a  transitional  impairment  test  of  all
     intangible  assets  with  indefinite  lives.  Impairment  losses,  if  any,
     resulting  from  the transitional testing will be recognized in the quarter
     ended  April  5,  2002  as  a  cumulative  effect of a change in accounting
     principle.

     In  August 2001, the FASB issued SFAS 144, Accounting for the Impairment or
     Disposal  of  Long-Lived  Assets.  This  Statement  supercedes SFAS 121 and
     Accounting  Principles Board (APB) Opinion No. 30, Reporting the Effects of
     Disposal  of  a  Segment  of  a  Business,  and  Extraordinary, Unusual and
     Infrequently  Occurring  Events  and  Transactions,  for  the disposal of a
     segment  of  a  business  (as  previously  defined  in  that  Opinion). The
     Statement  is effective for fiscal years beginning after December 15, 2001.
     This  Statement  retains the requirements of SFAS 121 related to long-lived
     asset impairment loss recognition and measurement, but removes goodwill and
     certain  intangibles  from  its scope. The Statement also requires that one
     accounting  model  be used for long-lived assets to be disposed of by sale,
     whether  previously  held  and  used  or  newly  acquired, and broadens the
     presentation   of   discontinued   operations  to  include   more  disposal
     transactions.  Although  it  is  still  reviewing  the  provisions  of this
     Statement,  management's preliminary assessment is that this Statement will
     not  have  a material impact on the Company's financial position or results
     of  operations.


                                    11 of 16
<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 decreased $43.2
million,  or  17.5%,  to $203.7 million in the third quarter of fiscal 2001 from
$246.9  million in the third quarter of fiscal 2000. This was a result primarily
of  the  continued  industry-wide  slowdown  in  technology  spending. Excluding
acquisitions  completed  in  fiscal  years  2000  and  2001, total net sales and
revenues  decreased  18.3%.  Products and leasing sales decreased $40.3 million,
or  19.4%  to  $167.9  million  in  the third quarter of fiscal 2001 from $208.2
million  in  the third quarter of fiscal 2000.  Excluding acquisitions completed
in  fiscal  years  2000  and  2001,  products and leasing sales decreased 20.1%.
Service  revenues decreased $2.9 million, or 7.5%, to $35.8 million in the third
quarter  of  fiscal  2001 from $38.7 million in the third quarter of fiscal year
2000.  This  decrease in service revenues was primarily a result of the decrease
in  technology  spending.  Excluding acquisitions completed in fiscal years 2000
and  2001,  service  revenues  decreased  8.6%.

Total  net  sales  and  revenues  decreased  $74.7  million, or 11.0%, to $604.7
million in the first nine months of fiscal 2001 from $679.4 million in the first
nine  months  of  fiscal  2000.  This decrease was attributable primarily to the
continued  industry-wide  slowdown  in  technology  spending  and  the  weakened
economy.  Excluding  acquisitions completed in fiscal years 2000 and 2001, total
net  sales  and  revenues  decreased 12.3%. Products and leasing sales decreased
$77.2  million,  or  13.4%, to $500.0 million in the first nine months of fiscal
2001  from  $577.2  million  in the first nine months of fiscal 2000.  Excluding
acquisitions completed in fiscal years 2000 and 2001, products and leasing sales
decreased  14.6%.  Service  revenues increased  $2.5 million, or 2.4%, to $104.7
million in the first nine months of fiscal 2001 from $102.2 million in the first
nine  months  of fiscal year 2000.  This net increase is primarily the result of
sales  to existing and new customers. Excluding acquisitions completed in fiscal
years  2000  and  2001,  service  revenues  increased  0.9%.

GROSS  MARGINS.  Gross  margin decreased to 13.1% in the third quarter of fiscal
2001 as compared to 13.8% in the third quarter of fiscal 2000.  This decrease in
gross  margin  resulted  primarily  from  a  decrease  in service gross margins.
Service  gross  margin  decreased  to  41.4%  of total gross margin in the third
quarter  of  fiscal  2001  from  45.6% in the third quarter of fiscal 2000. This
decrease  in  gross  margin  is  the  result  of lower margin service offerings.
Factors  that  may  have  an  impact  on  gross margin in the future include the
decline  of  personnel  utilization rates, the mix of products sold and services
provided,  a  further  decline  of  unit  prices, the percentage of equipment or
service  sales  with lower-margin customers and the ratio of service revenues to
total  net  sales  and  revenues.


                                    12 of 16
<PAGE>
Gross  margin  decreased  to  12.7%  in  the first nine months of fiscal 2001 as
compared to 13.3% in the first nine months of fiscal 2000.  Service gross margin
decreased to 38.4% of total gross margin in the first nine months of fiscal 2001
from  47.1%  in  the  first  nine  months of fiscal 2000. This decrease in gross
margin  is the result of lower margin service offerings and under-utilization of
service personnel as a result of lower than expected service billable hours from
our  technical  and  systems  engineer personnel.  As a result of the decline in
personnel  utilization, the Company reduced its technical and systems engineer's
staff  and  continues  to  monitor  their  utilization. Factors that may have an
impact  on  gross  margin in the future include the further decline in personnel
utilization  rates,  the  mix  of products sold and services provided, a further
decline  of  unit  prices,  the  percentage  of  equipment or service sales with
lower-margin  customers and the ratio of service revenues to total net sales and
revenues.

OPERATING  EXPENSES.  Selling,  general  and  administrative expenses (including
rent  expense)  expressed  as  a  percentage  of  total  net  sales and revenues
increased  to  7.6%  in  the third quarter of fiscal 2001 from 6.7% in the third
quarter  of  fiscal  2000.  The  increase  is primarily the result of lower than
expected  total net sales and revenues.  Total operating expenses expressed as a
percentage  of  total  net  sales  and  revenues  increased to 8.8% in the third
quarter  of  fiscal  2001  from  7.8% in the third quarter of fiscal 2000.  This
increase  is  primarily  the  result  of lower than expected total net sales and
revenues  and the increase in amortization expense due to acquisitions completed
in  fiscal  2001  and  prior  years.

Selling,  general and administrative expenses (including rent expense) expressed
as  a  percentage of total net sales and revenues increased to 7.6% in the first
nine  months  of  fiscal 2001 from 6.5% in the first nine months of fiscal 2000.
The  increase is primarily the result of lower than expected total net sales and
revenues  and  an  increase  in  payroll and related payroll costs.   During the
first  nine  months  of  fiscal  2001,  the  Company  reduced  its  selling  and
administrative staff in order to reduce its operating expenses.  Total operating
expenses  expressed as a percentage of total net sales and revenues increased to
9.1%  in the first nine months of fiscal 2001 from 7.5% in the first nine months
of  fiscal  2000  due to an increase in payroll and related payroll costs during
the  first  half  of  the  year,  the  increase  in  amortization expense due to
acquisitions  completed  in fiscal 2001 and prior years, and lower than expected
total net sales and revenues and the litigation settlement expenses as described
below.

LITIGATION  SETTLEMENT. On April 13, 2001, the Company agreed to a settlement of
the  litigation  with FTA Enterprises, Inc. and expensed it in the first quarter
of  fiscal  2001.  The settlement of $1.0 million was paid in cash in the second
quarter  of  fiscal  2001.

INCOME  FROM  OPERATIONS.  Income  from  operations  decreased  $6.3 million, or
42.3%, to $8.6 million in the third quarter of fiscal 2001 from $14.9 million in
the  third  quarter  of fiscal 2000. The Company's operating margin decreased to
4.2%  in  the  third  quarter  of  fiscal  2001 as compared to 6.1% in the third
quarter  of  fiscal 2000.  This decrease is due to the decrease in the Company's
gross  margin and an increase in operating expenses as a percentage of total net
sales  and  revenues.

Income  from  operations  decreased $18.0 million, or 45.5%, to $21.6 million in
the first nine months of fiscal 2001 from $39.6 million in the first nine months
of  fiscal  2000.  The Company's operating margin decreased to 3.6% in the first
nine  months  of  fiscal  2001  as  compared to 5.8% in the first nine months of
fiscal  2000.  This  decrease  is  due  to  the  decrease in gross margin and an
increase  in operating expenses as a percentage of total net sales and revenues.

INTEREST  EXPENSE.  Interest  expense decreased  $1.1 million, or 84.6%, to $0.2
million  in  the  third  quarter  of  fiscal 2001 from $1.3 million in the third
quarter of fiscal 2000.  This decrease was due to reduced borrowings as a result
of  improved  cash  flow  management  and a reduced interest rate charged by the
Company's  lender.

Interest  expense decreased $1.6 million, or 50.0%, to $1.6 million in the first
nine  months of fiscal 2001 from $3.2 million in the first nine months of fiscal
2000.  This  decrease was due to reduced borrowings as a result of improved cash
flow  management  and  a  reduced interest rate charged by the Company's lender.

INCOME  TAXES.  The  Company's effective tax rate was 39.0% in the third quarter
of  fiscal  2001  compared  to  39.8% in the third quarter of fiscal 2000.   The
decrease  in  the  Company's effective tax rate results from lower overall state
income  tax  liability.

The  Company's  effective  tax rate was 39.1% in the first nine months of fiscal
2001  compared  to 39.7% in the first nine months of fiscal 2000.   The decrease
in  the Company's effective tax rate results from lower overall state income tax
liability.


                                    13 of 16
<PAGE>
NET  INCOME.  Net income decreased $3.1 million, or 37.8%, to $5.1million in the
third  quarter  of  fiscal 2001 from $8.2 million in the third quarter of fiscal
2000  due  to  the  factors  described  above.

Net  income decreased $9.8 million, or 44.3%, to $12.3 million in the first nine
months of fiscal 2001 from $22.1 million in the first nine months of fiscal 2000
due  to  the  factors  described  above.

                         LIQUIDITY AND CAPITAL RESOURCES

Cash provided by operating activities was $56.7 million in the first nine months
of  fiscal  2001.  Cash  used  in  investing activities was $12.0 million, which
included $4.3 million for capital expenditures and $7.7 million for acquisitions
completed  in fiscal 2001 and prior years. Cash used in financing activities was
$42.6  million  which  included  $7.1  million of net payments on notes payable,
$35.8  million  of  net  payments  on  bank  notes payable, $0.4 million for the
purchase  of  treasury  stock,  and  offset by $0.7 million from the exercise of
stock  options  and  employee  stock  purchase  plan.

A  significant  part  of  the  Company's  inventory  is  financed  by floor plan
arrangements  with  third  parties.  At  October  5, 2001, these lines of credit
totaled  $84.0 million, including $72.0 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. 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 $240.0 million credit facility has a three year
term  and  includes  $72.0  million  for inventory financing, $144.0 million for
working  capital,  and a cash-flow component in the form of a $24.0 million term
loan,  which  is  not  restricted  to a borrowing base. Under the agreement, the
credit facility provides a credit line of $144.0 million for accounts receivable
financing.  The accounts receivable and term loan portion of the credit facility
carry  a  variable  interest  rate  based  on the London InterBank Offering Rate
("LIBOR")  and  a  pricing  grid. At October 5, 2001, the amount outstanding was
$22.1  million,  including  $4.5 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 4.4%. 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.

The  funding of the Company's net investment in sales-type leases is provided by
various  financial  institutions  primarily on a nonrecourse basis. 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.


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

                           PART II - OTHER INFORMATION

Items 1 to 4    None

Item  5

On  September  21,  2001,  the Company acquired Charlotte based firms Ballantyne
Consulting  Group  and System 5 Technologies, Inc.  The firms have been combined
to  create  an  expanded IT services arm that provides end-to-end infrastructure
design  and  implementation  and  project  management  solutions  for  eBusiness
enablement,  systems  integration,  package  applications,  CRM,  ERP  and  data
warehousing.  The  acquisitions  were  not  significant  with  respect  to  the
Company's consolidated financial statements.  The results of operations from the
acquisitions  will be included in the consolidated statement of income from date
of  acquisition.

Item  6  Exhibits  and  Reports  on  Form  8-K

(a)  Reports on Form 8-K      None

(b)  Exhibits

10(I)            Material Agreements
10(I)   (mm)(5)  First Consent to Credit Facilities      E1 - E5
                 Agreement
        (mm)(6)  First Amendment to Credit Facilities    E6 - E11
                 Agreement

        (mm)(7)  Asset  Purchase  Agreement  by,         E12 - E65
                 between  and  among Pomeroy Select
                 Integration  Solutions,  Inc.  and
                 Ballantyne Consulting Group, Inc.,
                 Mark  DeMeo,  Joe  Schmidt,  Scott
                 Schneider  and  Dale Tweedy, dated
                 September 21, 2001

        (mm)(8)  Asset  Purchase  Agreement  by,         E66 - E111
                 between and among Pomeroy Computer
                 Resources,  Inc.,  Pomeroy  Select
                 Integration Solutions, Inc, System
                 5 Technologies, Inc., Dale Tweedy,
                 Jill  Tweedy  and  Phil  Tetreault

11               Computation of Earnings per Share


                                    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:  November  13,  2001                  By:  /s/  Michael  E.  Rohrkemper
                                            -----------------------------------
                                            Michael  E.  Rohrkemper
                                            Chief  Financial  Officer  and
                                            Chief  Accounting  Officer


                                    16 of 16
<PAGE>