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, 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                                    (IRS Employer or
incorporation 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  May 1, 2001 was
12,610,798.


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

                                TABLE OF CONTENTS


Part  I.  Financial  Information

          Item 1.                   Financial Statements:                   Page
                                                                            ----

                                    Consolidated Balance Sheets as of
                                    January 5, 2001 and April 5, 2001          3

                                    Consolidated Statements of Income for
                                    the Three Months Ended April 5, 2000
                                    and 2001                                   5

                                    Consolidated Statements of Cash Flows
                                    for the Three Months Ended April 5, 2000
                                    and 2001                                   6

                                    Notes to Consolidated Financial
                                    Statements                                 7

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

Part II.  Other Information                                                   12

SIGNATURE                                                                     12


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

                          CONSOLIDATED BALANCE SHEETS

(in thousands)                                                  January 5,   April 5,
                                                                   2001        2001
                                                                -----------  ---------
<S>                                                             <C>          <C>
ASSETS

Current assets:
   Cash. . . . . . . . . . . . . . . . . . . . . . . . . . . .  $     1,097  $   2,156

Accounts receivable:
   Trade, less allowance of $586 and $593 at January 5, 2001
      and April 5, 2001, respectively. . . . . . . . . . . . .      137,252    126,345
   Vendor receivables, less allowance of $1,892 and $1,112 at
      January 5, 2001 and April 5, 2001, respectively. . . . .       44,884     42,358
   Net investment in leases. . . . . . . . . . . . . . . . . .       26,116     30,960
   Other . . . . . . . . . . . . . . . . . . . . . . . . . . .        4,900      4,278
                                                                -----------  ---------
         Total receivables . . . . . . . . . . . . . . . . . .      213,152    203,941
                                                                -----------  ---------

Inventories. . . . . . . . . . . . . . . . . . . . . . . . . .       29,346     27,542
Other. . . . . . . . . . . . . . . . . . . . . . . . . . . . .        5,845      3,375
                                                                -----------  ---------
         Total current assets. . . . . . . . . . . . . . . . .      249,440    237,014
                                                                -----------  ---------

Equipment and leasehold improvements:
  Furniture, fixtures and equipment. . . . . . . . . . . . . .       28,211     28,428
  Leasehold improvements . . . . . . . . . . . . . . . . . . .        5,351      5,339
                                                                -----------  ---------
        Total. . . . . . . . . . . . . . . . . . . . . . . . .       33,562     33,767

  Less accumulated depreciation. . . . . . . . . . . . . . . .       14,916     15,001
                                                                -----------  ---------
      Net equipment and leasehold improvements . . . . . . . .       18,646     18,766
                                                                -----------  ---------

Net investment in leases . . . . . . . . . . . . . . . . . . .       36,379     28,370
Goodwill and other intangible assets . . . . . . . . . . . . .       53,458     52,755
Other assets . . . . . . . . . . . . . . . . . . . . . . . . .        3,345      2,843
                                                                -----------  ---------
         Total assets. . . . . . . . . . . . . . . . . . . . .  $   361,268  $ 339,748
                                                                ===========  =========
</TABLE>

                 See notes to consolidated financial statements.


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

                           CONSOLIDATED BALANCE SHEETS

(in thousands)                                                 January 5,   April 5,
                                                                  2001        2001
                                                               -----------  ---------
<S>                                                            <C>          <C>
LIABILITIES AND EQUITY

Current Liabilities:
 Current portion of notes payable . . . . . . . . . . . . . .  $    22,783  $  22,323
 Accounts payable . . . . . . . . . . . . . . . . . . . . . .       67,298     59,325
 Bank notes payable . . . . . . . . . . . . . . . . . . . . .       55,464     44,213
 Deferred revenue . . . . . . . . . . . . . . . . . . . . . .        7,124      3,063
 Other current liabilities. . . . . . . . . . . . . . . . . .        7,322      6,458
                                                               -----------  ---------
         Total current liabilities. . . . . . . . . . . . . .      159,991    135,382
                                                               -----------  ---------

Notes payable . . . . . . . . . . . . . . . . . . . . . . . .       19,572     19,698

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 12,611 shares issued at January 5, 2001
      and April 5, 2001, respectively). . . . . . . . . . . .          126        126
   Paid in capital. . . . . . . . . . . . . . . . . . . . . .       78,731     78,768
   Retained earnings. . . . . . . . . . . . . . . . . . . . .      103,170    106,096
                                                               -----------  ---------
                                                                   182,027    184,990
    Less treasury stock, at cost (31 shares at January 5,
      2001 and April 5, 2001) . . . . . . . . . . . . . . . .          322        322
                                                               -----------  ---------
         Total equity . . . . . . . . . . . . . . . . . . . .      181,705    184,668
                                                               -----------  ---------
         Total liabilities and equity . . . . . . . . . . . .  $   361,268  $ 339,748
                                                               ===========  =========
</TABLE>

                 See notes to consolidated financial statements.


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

                        CONSOLIDATED STATEMENTS OF INCOME

(in thousands, except per share data)     Three Months Ended
                                        ----------  ----------
                                         April 5,    April 5,
                                           2000        2001
                                        ----------  ----------
<S>                                     <C>         <C>
Net sales and revenues:
 Sales-equipment, supplies and leasing  $ 181,413   $ 161,974
 Service . . . . . . . . . . . . . . .     30,165      33,722
                                        ----------  ----------
    Total net sales and revenues . . .    211,578     195,696
                                        ----------  ----------

Cost of sales and service:
 Sales-equipment, supplies and leasing    166,747     145,939
 Service . . . . . . . . . . . . . . .     18,054      25,009
                                        ----------  ----------
    Total net sales and revenues . . .    184,801     170,948
                                        ----------  ----------

         Gross margin. . . . . . . . .     26,777      24,748
                                        ----------  ----------

Operating expenses:
   Selling, general and administrative     12,806      14,778
   Rent expense. . . . . . . . . . . .        792         917
   Depreciation. . . . . . . . . . . .      1,025       1,106
   Amortization. . . . . . . . . . . .        912       1,346
   Litigation settlement . . . . . . .          -       1,000
                                        ----------  ----------
         Total operating expenses. . .     15,535      19,147
                                        ----------  ----------

Income from operations . . . . . . . .     11,242       5,601
                                        ----------  ----------

Other expense (income):
   Interest expense. . . . . . . . . .        928         881
   Miscellaneous . . . . . . . . . . .        (48)        (77)
                                        ----------  ----------
         Total other expense . . . . .        880         804
                                        ----------  ----------

   Income before income tax. . . . . .     10,362       4,797
   Income tax expense. . . . . . . . .      4,076       1,871
                                        ----------  ----------

   Net income. . . . . . . . . . . . .  $   6,286   $   2,926
                                        ==========  ==========

Weighted average shares outstanding:
   Basic . . . . . . . . . . . . . . .     11,883      12,576
                                        ==========  ==========
   Diluted . . . . . . . . . . . . . .     12,138      12,717
                                        ==========  ==========

Earnings per common share:
   Basic . . . . . . . . . . . . . . .  $    0.53   $    0.23
                                        ==========  ==========
   Diluted . . . . . . . . . . . . . .  $    0.52   $    0.23
                                        ==========  ==========
</TABLE>

                See notes to consolidated financial statements.


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

                      CONSOLIDATED STATEMENTS OF CASH FLOWS


(in thousands)                                        Three Months Ended
                                                    ----------------------
                                                     April 5,    April 5,
                                                       2000        2001
                                                    ----------  ----------
<S>                                                 <C>         <C>
Cash Flows from Operating Activities:
   Net income. . . . . . . . . . . . . . . . . . .  $   6,286   $   2,926
   Adjustments to reconcile net income to net cash
     flows from operating activities:
   Depreciation. . . . . . . . . . . . . . . . . .      1,208       1,752
   Amortization. . . . . . . . . . . . . . . . . .        912       1,346
   Deferred income taxes . . . . . . . . . . . . .      2,487        (150)
   (Gain) or loss on sale of fixed assets. . . . .        (43)        114
    Changes in working capital accounts, net of
      effects of acquisitions:
      Receivables. . . . . . . . . . . . . . . . .      7,429      13,800
      Inventories. . . . . . . . . . . . . . . . .     10,603         692
      Prepaids . . . . . . . . . . . . . . . . . .     (3,726)      2,470
      Net investment in leases . . . . . . . . . .     (2,233)      3,315
      Accounts payable . . . . . . . . . . . . . .    (19,525)     (7,974)
      Deferred revenue . . . . . . . . . . . . . .     (1,408)     (4,061)
      Income tax payable . . . . . . . . . . . . .      4,242        (899)
      Other, net . . . . . . . . . . . . . . . . .     (6,733)        649
                                                    ----------  ----------
   Net operating activities. . . . . . . . . . . .       (501)     13,980
                                                    ----------  ----------
Cash Flows from Investing Activities:
   Capital expenditures. . . . . . . . . . . . . .     (1,008)     (1,007)
   Acquisition of subsidiary companies, net of
      cash acquired. . . . . . . . . . . . . . . .       (368)       (164)
                                                    ----------  ----------
   Net investing activities. . . . . . . . . . . .     (1,376)     (1,171)
                                                    ----------  ----------
Cash Flows from Financing Activities:
   Payments under notes payable. . . . . . . . . .     (2,159)     (4,552)
   Proceeds under notes payable. . . . . . . . . .     23,600       4,016
   Net payments under bank notes payable . . . . .    (24,298)    (11,252)
   Proceeds from exercise of stock options . . . .      3,061          38
                                                    ----------  ----------
   Net financing activities. . . . . . . . . . . .        204     (11,750)
                                                    ----------  ----------

Increase (decrease) in cash. . . . . . . . . . . .     (1,673)      1,059
Cash:
   Beginning of period . . . . . . . . . . . . . .      1,737       1,097
                                                    ----------  ----------
   End of period . . . . . . . . . . . . . . . . .  $      64   $   2,156
                                                    ==========  ==========
</TABLE>

                See notes to consolidated financial statements.


                                    6 of 12
<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. Certain reclassifications have been made as
     of  January  5,  2001  balance  sheets  included herein to conform with the
     presentation  used  as  of April 5, 2001. The results of operations for the
     three-month  period  ended  April 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

     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, 2001, bank notes payable include
     $9.2  million  and  $12.2  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)

                                 Three  Months  Ended  April  5,
                            ---------------------------------------
                                  2000                 2001
                            -------------------  ------------------
                                     Per Share           Per Share
                            Shares    Amount     Shares    Amount
                            ------  -----------  ------  ----------

        Basic EPS           11,883  $     0.53   12,576  $     0.23
        Effect of dilutive
          Stock options        255       (0.01)     141           -
                            ------  -----------  ------  ----------
        Diluted EPS         12,138  $     0.52   12,717  $     0.23
                            ======  ===========  ======  ==========

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)

                                        Three Months  Ended April 5,
                                       ------------------------------
                                            2000            2001
                                       --------------  --------------

        Interest paid                  $          927  $        1,045
                                       ==============  ==============
        Income taxes paid              $        1,386  $        1,407
                                       ==============  ==============
        Adjustments to purchase price
         of acquisition assets         $           -   $          354
                                       ==============  ==============


                                    7 of 12
<PAGE>
5.   Litigation

     On  April  13,  2001,  the Company agreed to a settlement of the litigation
     with  FTA  Enterprises,  Inc.  and  accrued  for it in the first quarter of
     fiscal  2001.  The  settlement  of  $1.0 million will be paid in cash on or
     before  July  5,  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.

6.   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,  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      1,330        354       436          2,120

                                       Three  Months  Ended  April  5,  2001
                                   ---------------------------------------------
                                   Products   Services   Leasing   Consolidated
                                   ---------  ---------  --------  -------------
    Revenues                       $ 159,375  $  33,722  $  2,599  $     195,696
    Income from operations             4,022      1,208       371          5,601
    Total assets                     212,757     61,274    65,717        339,748
    Capital expenditures                 750         56       201          1,007
    Depreciation and amortization      2,227        539       332          3,098
</TABLE>

7.   Subsequent  Event

     The  Company's  credit facility extension agreement with DFS expired on May
     12,  2001.  The  Company  signed an additional extension agreement with DFS
     under  the  same terms as the original credit facility. This extension will
     expire  May 31, 2001. DFS has approved an increase in the total facility to
     $175  million  during  the extension period, which consists of $100 million
     working  capital  facility  and  $75 million inventory facility. Subject to
     negotiation  and execution of the definitive documentation, the Company and
     a  group  of several financial institutions have agreed in principal to the
     terms  of  a  three  year,  $230 million credit facility. The facility will
     consist  of  a  term  loan, an inventory financing facility and a revolving
     working  capital  facility.

     On  April  17,  2001,  the Company acquired certain assets of Osage Systems
     Group,  Inc.,  a Phoenix, Arizona based network integrator. The transaction
     was  effected  through  the  provisions  of  U.S.  Bankruptcy  Code and was
     approved  by  the  Court on April 11, 2001. Osage is a Sun National Systems
     Provider  with  a  primary  focus  on  network  design, consulting, systems
     engineering  and maintenance in connection with Sun Microsystems' products.
     The  acquisition  was  not  significant  with  respect  to  the  Company's
     consolidated  financial  statements.  The  results  of  operations from the
     acquisition  will  be included in the consolidated statement of income from
     the  date  of  acquisition.


                                    8 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" may constitute
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 $15.9
million,  or  7.5%,  to  $195.7 million in the first quarter of fiscal 2001 from
$211.6  million  in the first quarter of fiscal 2000. This decrease was a result
primarily  of  an  industry-wide  slowdown  in  technology  spending.  Excluding
acquisitions  completed  in  fiscal  year  2000,  total  net  sales and revenues
decreased  8.6%.  Products  and leasing sales decreased $19.4 million, or 10.7%,
to $162.0 million in the first quarter of fiscal 2001 from $181.4 million in the
first  quarter  of  fiscal 2000. Excluding acquisitions completed in fiscal year
2000,  products  and  leasing sales decreased 11.9%.  Service revenues increased
$3.5  million,  or  11.6%,  to $33.7 million in the first quarter of fiscal 2001
from  $30.2  million in the first quarter of fiscal year 2000. This net increase
was  primarily  a  result  of an increase in sales to existing and new customers
offset  somewhat by a decrease in service billable revenue and under-utilization
of  service personnel.  Excluding acquisitions completed in fiscal 2000, service
revenues  increased  10.6%.

GROSS  MARGINS.  Gross margins remained relatively constant, decreasing to 12.6%
in the first quarter of fiscal 2001 as compared to 12.7% in the first quarter of
fiscal 2000. Although gross margin remained relatively constant, the Company did
experience a decrease in service gross margins offset somewhat by an increase in
hardware  margins  associated  with  an increase in higher-margin product sales.
Service revenues increased to 17.2% of total net sales and revenues in the first
quarter  of fiscal 2001 compared to 14.3% of total net sales and revenues in the
first  quarter  of fiscal 2000. Service gross margin decreased to 35.2% of total
gross margin in the first quarter of fiscal 2001 from 45.2% in the first quarter
of fiscal 2000. This decrease in gross margin is the result of under-utilization
of  service  personnel as a result of lower than expected service billable hours
from  our technical and system engineer personnel. As a result of the decline in
personnel  utilization,  the  Company  has  reduced  its  technical  and systems
engineers  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
8.0%  in  the  first  quarter  of  fiscal 2001 from 6.4% in the first quarter 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 fiscal 2001, the Company has 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 9.8% in the first
quarter  of  fiscal  2001  from  7.3%  in the first quarter of fiscal 2000. This
increase  is primarily the result of the increase in payroll and related payroll
costs,  the  increase  in  amortization expense due to acquisitions completed in
fiscal 2000 and prior years, and the litigation settlement expenses as discussed
below.


                                    9 of 12
<PAGE>
LITIGATION  SETTLEMENT. On April 13, 2001, the Company agreed to a settlement of
the  litigation  with  FTA  Enterprises,  Inc.  and  accrued for it in the first
quarter  of fiscal 2001.  The settlement of $1.0 million will be paid in cash on
or  before  July  5,  2001.

INCOME  FROM  OPERATIONS.  Income  from  operations  decreased  $5.6 million, or
50.0%, to $5.6 million in the first quarter of fiscal 2001 from $11.2 million in
the  first  quarter  of fiscal 2000. The Company's operating margin decreased to
2.9%  in  the  first  quarter  of  fiscal  2001 as compared to 5.3% in the first
quarter  of  fiscal 2000.  This decrease is primarily due to the decrease in the
Company's  gross  margin  and  the  increase  in  operating  expenses.

INTEREST  EXPENSE.  Interest  expense  remained  constant at $0.9 million in the
first  quarter  of  fiscal  2001 and fiscal  2000.  The  Company  experienced an
increase  in average borrowings for the first quarter of fiscal 2001 compared to
fiscal  2000,  however,  the  resultant  interest expense remained constant as a
result  of  the  reduced  interest  rate  charged  by  the  lender.

INCOME  TAXES.  The  Company's effective tax rate was 39.0% in the first quarter
of  fiscal  2001  compared  to  39.3% in the first quarter of fiscal 2000.   The
decrease  in  the  Company's effective tax rate results from lower overall state
income  tax  liability.

NET  INCOME.  Net income decreased $3.4 million, or 54.0% to $2.9 million in the
first  quarter  of  fiscal 2001 from $6.3 million in the first quarter of fiscal
2001  due  to  the  factors  described  above.


                         LIQUIDITY AND CAPITAL RESOURCES

Cash  provided  by  operating  activities  was  $14.0 million in the first three
months of fiscal 2001.  Cash used in investing activities was $1.2 million which
included  $1.0 million for capital expenditures and $.2 million for acquisitions
completed  in  fiscal 2000. Cash used by financing activities was $11.8 million,
which  included  $0.5  million  of  net  payments under notes payables and $11.3
million  of  net  payments  under  bank  notes  payable.

A  significant  part  of  the  Company's  inventories  is financed by floor plan
arrangements with third parties. At April 5, 2001, these lines of credit totaled
$72  million, including $60 million with Deutsche Financial Services ("DFS") and
$12  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 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,  2001, the amount outstanding was $44.2
million,  including  $12.2  million  of  overdrafts  on  the  Company's books in
accounts  at  a  participant bank on the credit facility.  At April 5, 2001, the
interest  rate  on  the  amount  outstanding  was  6.75%.  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.

The  Company's  credit  facility extension agreement with DFS expired on May 12,
2001.  The  Company  signed an additional extension agreement with DFS under the
same  terms as the original credit facility.  This extension will expire May 31,
2001.  DFS has approved an increase in the total facility to $175 million during
the  extension  period,  which consists of $100 million working capital facility
and  $75 million inventory facility. Subject to negotiation and execution of the
definitive  documentation,  the  Company  and  a  group  of  several  financial
institutions have agreed in principal to the terms of a three year, $230 million
credit  facility.  The  facility  will  consist  of  a  term  loan, an inventory
financing  facility  and  a  revolving  working  capital  facility.


                                   10 of 12
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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.


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                        POMEROY COMPUTER RESOURCES, INC.

                           PART II - OTHER INFORMATION

Items  1  to  3     None

Item  4  None

Item  5

Mr.  Michael  E.  Rohrkemper  has  been  named  Vice  President  of  Finance and
Administration  for  the  Company and his employment will commence effective May
28,  2001.  Mr.  Rohrkemper  has  served as a Director of the Company since July
1993.  He  is  a  certified  public  accountant  and  has  been a partner in the
Cincinnati,  Ohio  accounting firm of Rohrkemper & Ossege Ltd., since 1991.  Mr.
Rohrkemper  has  also  been  nominated for re-election to the Company's Board of
Directors  at  the  Annual  Shareholders  Meeting  scheduled  for June 13, 2001.

Item  6  Exhibits  and  Reports  on  Form  8-K



11                          Computation of Earnings per Share


(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  21,  2001                          By:  /s/  Dino  M.  Lucarelli
                                               ---------------------------------
                                               Dino  M.  Lucarelli
                                               Chief  Financial  Officer  and
                                               Chief  Accounting  Officer


                                    12 of 12
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