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, 1997

                                         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 May 12,
          1997 was 7,507,956.
<PAGE>

                          POMEROY COMPUTER RESOURCES, INC.

                                  TABLE OF CONTENTS

          Part I.     Financial Information

                      Item 1.           Financial Statements:        Page
                                                                    ______ 

                                        Consolidated Balance          3
                                        Sheets as of January 5,
                                        1997 and April 5, 1997

                                        Consolidated Statements of    4
                                        Income for the Quarters
                                        Ended April 5, 1996 and
                                        1997

                                        Consolidated Statements of    5
                                        Cash Flows for the
                                        Quarters Ended April 5,
                                        1996 and 1997

                                        Notes to Consolidated         6
                                        Financial Statements

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

          Part II.    Other Information                               9

          SIGNATURE                                                   10
<PAGE>
<TABLE>
                               POMEROY COMPUTER RESOURCES, INC.

                                 CONSOLIDATED BALANCE SHEETS

                                       (In thousands)
<CAPTION>

                                                                             January 5,   April 5,    
                                                                               1997         1997
       <S>                                                                      <C>           <C>               
       ASSETS
       Current assets:
          Cash                                                                 $6,809       $  277
          Accounts and note receivable, less allowance of $509 and $507
             at January 5, and April 5, 1997, respectively                     68,094       69,204
          Inventories                                                          23,426       31,334
          Other                                                                   739          649
                                                                              _______      _______ 
                           Total current assets                                99,068      101,464
                                                                              _______      _______  

       Equipment and leasehold improvements                                    13,076       14,031
       Less accumulated depreciation                                            3,864        4,654
                                                                              _______      _______  
             Net equipment and leasehold improvements                           9,212        9,377

       Other assets                                                            13,100       13,413
                                                                              _______      _______  
                           Total assets                                      $121,380     $124,254
                                                                              =======      =======  

       LIABILITIES AND EQUITY
       Current liabilities:
          Notes payable                                                          $907         $907
          Accounts payable                                                     40,343       34,647
          Bank notes payable                                                   24,146        5,262
          Other current liabilities                                             6,469        7,923
                                                                              _______      _______  
                           Total current liabilities                           71,865       48,739
                                                                              _______      _______ 
 
       Notes payable                                                            2,189        1,764
       Deferred income taxes                                                      733          758

       Equity:
          Preferred stock ( no shares issued or outstanding)
          Common stock ( 6,469 and 7,504 shares issued and outstanding
             at January 5 and April 5, 1997, respectively)                         65           75
          Paid-in capital                                                      34,402       57,834
          Retained earnings                                                    12,330       15,288
                                                                              _______      _______ 
                                                                               46,797       73,197

          Less treasury stock, at cost (21 shares at January 5
             and April 5, 1997, respectively)                                     204          204
                                                                              _______      _______ 
                           Total equity                                        46,593       72,993
                                                                              _______      _______ 
                           Total liabilities and equity                      $121,380     $124,254
<FN>                                                                              =======      ======= 

                         See notes to consolidated financial statements
</TABLE>
<PAGE>
<TABLE>
                               POMEROY COMPUTER RESOURCES, INC.

                               CONSOLIDATED STATEMENTS OF INCOME
                           ( In thousands, except per share amounts )
<CAPTION>

                                                                 Quarter Ended
                                                              ____________________
                                                              April 5,    April 5,
                                                                1996        1997
                                                              _______     ________

          <S>                                                   <C>          <C>
          Net sales and revenues                              $63,224     $100,366
          Cost of sales and service                            53,624       83,462
                                                              _______     ________
                    Gross profit                                9,600       16,904

          Operating expenses:
             Selling, general and administrative                6,436       10,475
             Rent                                                 291          473
             Depreciation                                         318          803
             Amortization                                          98          212

                                                              _______     ________
                    Total operating expenses                    7,143       11,963
                                                              _______     ________
          Income from operations                                2,457        4,941

          Interest expense                                        435          367
          Litigation settlement and related costs               4,392           -
          Other income                                             93           48
                                                              _______     ________
          Income (loss) before income tax                      (2,277)       4,622

          Income tax expense                                     (922)       1,664
                                                              _______     ________
          Net income (loss)                                   ($1,355)      $2,958
                                                              =======     ========

          Weighted average shares outstanding:
               Primary                                          4,117        7,100
               Fully diluted                                    4,130        7,100

          Net income (loss) per common share:
               Primary                                         ($0.33)       $0.42
               Fully diluted                                   ($0.33)       $0.42

<FN>
                        See notes to consolidated financial statements
</TABLE>
<PAGE>
<TABLE>
                           POMEROY COMPUTER RESOURCES, INC.
                         CONSOLIDATED STATEMENTS OF CASH FLOWS
                                  ( In thousands )
<CAPTION>

                                                                      Quarter Ended
                                                                  _____________________
                                                                  April 5,     April 5,
                                                                    1996         1997
                                                                  ________     _________
          <S>                                                        <C>           <C> 
    
          Net cash flows provided by operating activities          $4,688      ($9,692)
                                                                  ________     _________
          Cash flows used in investing activities:
             Capital expenditures                                    (968)        (954)
             Acquisition of reseller                               (4,460)           -
                                                                  ________     _________
          Net investing activities                                 (5,428)        (954)
                                                                  ________     _________

          Cash flows provided by (used in) financing activities:
             Net borrowings (payments) on bank note                 2,540      (18,884)
             Payments on notes payable                             (1,088)        (425)
             Proceeds from secondary offering                        (330)      23,293
             Proceeds from exercise of stock options                  121          130
                                                                  ________     _________
          Net financing activities                                  1,243        4,114
                                                                  ________     _________
          Increase (decrease) in cash                                 503       (6,532)

          Cash:
             Beginning of period                                      596        6,809
                                                                  ________     _________
             End of period                                         $1,099         $277
                                                                  ========     =========
</TABLE>
<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, 1997.  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, 1997  are not  necessarily
            indicative of  the results  that may  be  expected for  future
            interim periods or for the year ending January 5, 1998.

         2. Supplemental Cash Flow Disclosures

            Supplemental disclosures with respect to cash flow information
            and  non-cash  investing  and  financing   activities  are  as
            follows:
                                                       Quarter Ended
                                                   ______________________
                                                      April 5,    April 5,
                                                        1996        1997 
                                                   ___________   _________

                           Interest paid                 $405        $470
                                                         ====        ====
 
                           Income taxes paid             $572        $251
                                                         ====        ====

                           Business combination
                           accounted for as purchase:
                             Assets acquired          $14,830
                             Liabilities assumed       (6,395)
                             Note payable              (2,700)
                             Stock issued              (1,275)
                                                      _______
                             Net cash paid            $ 4,460
                                                      =======

                           Note issued and accrued
                           liabilities for litigation
                           settlement                 $ 3,300 
                                                      ======= 
         3. Stockholders' Equity

            On February 28, 1997, the Company completed a secondary public
            offering of 1.02 million  shares of its common  stock. The net
            proceeds  of  $23.3  million  were  used   to  reduce  amounts
            outstanding under  its  line  of  credit.  If  this  secondary
            offering had been completed  as of January 6,  1997, pro forma
            primary and fully diluted  earnings per share would  have been
            $0.38 for the first  quarter of fiscal 1997.  This computation
            assumes no interest expense related to the credit line and the
            issuance of only  a sufficient number  of shares  to eliminate
            the credit line at the beginning of fiscal 1997.

         4. Income Taxes

            The Company's  effective  tax  rate  was  36.0% in  the  first
            quarter of  1997 compared  to 40.5%  in the  first quarter  of
            1996. This  decrease  was attributable  to  state tax  credits
            earned as a  result of  the move to  the new  headquarters and
            distribution center in fiscal 1996.
<PAGE>
         5. 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.
<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
          increased $37.1 million, or 58.8%, to $100.4 million in the first
          quarter of 1997 from $63.3 million in the first quarter of  1996.
          This increase was attributable to acquisitions completed in 1996,
          new regional offices, an  increase in sales  to existing and  new
          customers, and overall  growth. Excluding acquisitions  completed
          in 1996 and new  regional offices, total  net sales and  revenues
          increased 29.0%. Sales of equipment and supplies increased $32.9,
          million or 57.4%, to $90.2 million  in the first quarter of  1997
          from $57.3  million  in  the first  quarter  of  1996.  Excluding
          acquisitions completed in 1996 and new regional offices, sales of
          equipment  and   supplies  increased   27.1%.  Service   revenues
          increased $4.2 million, or 70.0%, to  $10.2 million in the  first
          quarter of 1996 from $6.0 million  in the first quarter of  1996.
          Excluding  acquisitions  completed  in  1996  and  new   regional
          offices, service revenues increased 46.7%.

            GROSS MARGINS.  Gross margin was 16.8% in the first quarter of     
          1997 compared  to  15.2%  in the  first  quarter  of  1996.  This
          increase was partly  a result  of the  increase in  higher-margin
          service revenues  versus  lower-margin  sales  of  equipment  and
          supplies. The gross  margin for services  increased in the  first
          quarter of 1997,  compared to  the first  quarter of  1996, as  a
          result of an  increase in  the mix  of services  to include  more
          higher-margin outsourcing. Gross  margin for  equipment sales  in
          the first quarter of  1997 increased in  comparison to the  first
          quarter of  1996 as  a result  of better  pricing through  volume
          purchases  with  major  manufacturers.  However,    there  was  a
          decrease in equipment gross margin for the first quarter of  1997
          compared to the  fourth quarter  of 1996  due to  an increase  in
          business with several lower-margin customers.

            OPERATING  EXPENSES.    Selling,  general  and  administrative
          expenses (including rent  expense) expressed as  a percentage  of
          total net  sales and  revenues increased  to 10.9%  in the  first
          quarter of 1997  from 10.6% in  the first quarter  of 1996.  This
          increase is primarily attributable  to the continued addition  of
          technical personnel  to  sustain  the  growth  of  the  Company's
          service business.  As these  personnel reach  full  productivity,
          their cost as a percentage of total net sales and revenues should
          decrease. In  addition, market  development funds,  which  reduce
          selling,  general  and  administrative  expenses,  have  declined
          during the first  quarter of 1997  as a percentage  of total  net
          sales and revenues compared to the first quarter of 1996.  Market
          development funds declined to 1.1% in the first quarter of  1997,
          from 1.3% in the first quarter of 1996. Total operating  expenses
          expressed as  a  percentage  of  total  net  sales  and  revenues
          increased to 11.9% in the first quarter of 1997 from 11.3% in the
          first quarter of 1996, due to the reduction of market development
          funds,    the  increase  in  depreciation  related  to  the   new
          headquarters and  distribution  facilities, and  amortization  of
          goodwill related to the acquisitions made in 1996.

            INCOME FROM OPERATIONS.  Income from operations increased $2.4
          million, or 96.0%, to $4.9 million  in the first quarter of  1997
          from $2.5 million  in the first  quarter of  1996. The  Company's
          operating margin increased to 4.9% in  the first quarter of  1997
          from 3.9% in the  first quarter of 1996  because the increase  in
          gross margin more than offset the increase in operating  expenses
          as a percentage of net sales and revenues.
<PAGE>

            INTEREST EXPENSE.   Interest  expense  was approximately  $0.4     
          million in the first quarter of 1997 and 1996.

            INCOME TAXES.  The  Company's effective tax rate  was 36.0% in
          the first quarter of 1997 compared to 40.5% in the first  quarter
          of 1996.  This decrease  was attributable  to state  tax  credits
          earned as  a result  of  the move  to  the new  headquarters  and
          distribution center in fiscal 1996.

            NET INCOME.  Net  income, excluding the impact  of the Vanstar
          settlement, increased $1.7 million, or  135%, to $3.0 million  in
          the first quarter of 1997 from $1.3 million in the first  quarter
          of 1996 due to the factors described above.

                           LIQUIDITY AND CAPITAL RESOURCES

            Cash used  in operating  activities was  $9.7  million in  the
          first quarter of 1997. Cash used in investing activities was $0.9
          million for  capital  expenditures. Cash  provided  by  financing
          activities included  $23.3  million  of  net  proceeds  from  the
          issuance of 1.02 million shares of Common Stock in February  1997
          and $0.1 million from  the exercise of  stock options less  $18.9
          million of repayments on bank notes payable and  $0.4 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,  1997,
          these lines  of credit  totaled  $37.0 million,  including  $12.0
          million with IBM Credit  Corporation (``ICC'') and $25.0  million
          with Deutsche Financial Services ("DFS"). Borrowings under the
          ICC floor plan arrangement are made on sixty day notes, with one-
          half of the note amount due in thirty days. Borrowings under  the
          DFS floor plan arrangement 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, which permits  the Company to  borrow up to  the
          lesser of $25.0  million or  an amount  based upon  a formula  of
          eligible  trade  receivables.  The  Credit  Facility  carries   a
          variable interest rate based on (i)  Star Bank's prime rate  less
          an incentive  pricing spread  (the " Incentive Pricing Spread")
          based on certain financial  ratios of the  Company or (ii)  LIBOR
          plus the Incentive Pricing Spread, at the Company's election. The
          Incentive Pricing Spread is adjusted quarterly. At April 5, 1997,
          the amount outstanding, which  consisted solely of overdrafts  in
          accounts with  the Company's  primary lender,  was $5.3  million.
          Currently, the Company does not have a balance outstanding  under
          the Credit Facility.  Any amounts  drawn on  the Credit  Facility
          would have an interest  rate of 7.75%.  The Company is  currently
          negotiating an extension  or replacement of  the Credit  Facility
          which expired on April 30, 1997.  An extension or replacement  of
          the Credit Facility  is expected to  be completed  on similar  or
          improved terms  during the  second quarter  of 1997.  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 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.
<PAGE>

                           POMEROY COMPUTER RESOURCES, INC.
                              PART II - OTHER INFORMATION
          Items 1 to 5
          None

          Item 6 Exhibits and Reports on Form 8-K
                                                        Filed Herewith
                                                        (page #) or
                                                        Incorporated
          (a)                                           by Reference
          Exhibits                                      to:

          11      (a)(23)      Computation of Earnings  
                               per Share                   E-1

           (b) Reports on Form 8-K

             The Company filed a Form 8-K dated February 19, 1997
             reporting recent financial results in conjunction with the
             filing of an amended registration statement on Form S-3 as of
             the same date.

                                       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 20, 1997          By: /s/ Edwin S. Weinstein
                                        ________________________________
                                        Edwin S. Weinstein,
                                        Vice President of Finance and
                                        Principal Financial and
                                        Accounting Officer
<PAGE>