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, 1998

                                         OR

          ( )TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE
                   SECURITIES EXCHANGE ACT OF 1934

          For the transition period from              to

          Commission file number 0-20022
                          POMEROY COMPUTER RESOURCES, INC.
                          ________________________________
               (Exact name of registrant as specified in its charter)
          DELAWARE                                          31-1227808
          ________                                          __________    


          (State or jurisdiction of incorporation      (IRS Employer 
             or organization)                             Identification No.)


  
                      1020 Petersburg Road, Hebron, KY 41048
                     (Address of principal executive offices)
                      ______________________________________
                                   (606) 586-0600
                                   ______________


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

          YES ___X___NO___


          The number of shares of common stock outstanding as of April 21,
          1998 was 11,457,104.
<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,
                                        1998 and April 5, 1998

                                        Consolidated Statements of    4
                                        Income for the Quarters
                                        Ended April 5, 1997 and
                                        1998

                                        Consolidated Statements of    5
                                        Cash Flows for the
                                        Quarters Ended April 5,
                                        1997 and 1998

                                        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                               10

          SIGNATURE                                                   14
<PAGE>
<TABLE>
                    POMEROY COMPUTER RESOURCES, INC.

                      CONSOLIDATED BALANCE SHEETS
                           ( In thousands )
<CAPTION>
                                                   January 5, April 5,
                                                     1998       1998
                                                  ________   ________ 
<S>                                               <C>        <C>
ASSETS
Current assets:
   Cash                                               $380       $932
   Accounts and note receivable, less
      allowance of $578 and $649 at January 5,
      and April 5, 1998, respectively               99,707    124,718
   Inventories                                      39,160     50,897
   Other                                               816      1,031
                                                  ________   ________ 
                    Total current assets           140,063    177,578
                                                  ________   ________ 

Equipment and leasehold improvements                17,316     20,255
Less accumulated depreciation                        6,770      7,611
                                                  ________   ________ 
      Net equipment and leasehold improvements      10,546     12,644

Other assets                                        16,655     26,895
                                                  ________   ________ 
                    Total assets                  $167,264   $217,117
                                                  ========   ========  

LIABILITIES AND EQUITY
Current liabilities:
   Notes payable                                    $2,077     $2,380
   Accounts payable                                 40,038     60,535
   Bank notes payable                               22,611     47,051
   Other current liabilities                        12,309      9,359
                                                  ________   ________ 
                    Total current liabilities       77,035    119,325
                                                  ________   ________ 

Notes payable                                        1,434      3,939
Deferred income taxes                                   18        372

Equity:
  Preferred stock ( no shares issued 
                   or outstanding)                      -          -
   Common stock ( 11,402 and 11,438 shares 
   issued and outstanding at January 5 
   and April 5, 1998, respectively                     114        114
   Paid-in capital                                  60,226     60,653
   Retained earnings                                28,641     32,918
                                                  ________   ________ 
                                                    88,981     93,685

   Less treasury stock, at cost (21 shares at 
   January 5 and April 5, 1998, respectively)          204        204

                                                  ________   ________ 
                    Total equity                    88,777     93,481
                                                  ________   ________ 
                    Total liabilities and equity  $167,264   $217,117
<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,
                                         1997               1998
                                       __________           ________   
<S>                                      <C>                <C> 
Net sales and revenues                   $100,366           $135,198
Cost of sales and service                  83,462            111,966
                                       __________           ________   
          Gross profit                     16,904             23,232

Operating expenses:
   Selling, general and administrati       10,475             14,320
   Rent                                       473                562
   Depreciation                               803                852
   Amortization                               212                309
                                       __________           ________   
          Total operating expenses         11,963             16,043
                                       __________           ________   

Income from operations                      4,941              7,189

Interest expense                              367                423
Other income                                   48                 23
                                       __________           ________   
Income before income tax                    4,622              6,789

Income tax expense                          1,664              2,512
                                       __________           ________   
Net income                                 $2,958             $4,277
                                       ==========           ========   

Weighted average shares outstanding
    Basic                                  10,336             11,392
    Diluted                                10,649             11,711

Earnings per common share
    Basic                                   $0.29              $0.38
    Diluted                                 $0.28              $0.37

<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,
                                                    1997             1998
                                                  __________       __________
<S>                                                 <C>             <C>    
Net cash flows used in operating activities         ($9,692)        ($11,253)
                                                  __________       __________
Cash flows used in investing activities:
   Capital expenditures                                (954)          (1,409)
   Acquisition of resellers                              -           (11,229)
                                                  __________       __________
Net investing activities                               (954)         (12,638)

Cash flows provided by (used in) 
           financing activities:
   Net borrowings (payments) on bank note           (18,884)          24,441
   Payments on notes payable                           (425)            (425)
   Proceeds from secondary offering                  23,293                0
   Proceeds from exercise of stock options              130              427
                                                  __________       __________
Net financing activities                              4,114           24,443
                                                  __________       __________
Increase (decrease) in cash                          (6,532)             552

Cash:
   Beginning of period                                6,809              380
                                                  __________       __________
   End of period                                       $277             $932
                                                  ==========       ==========
<FN>
See notes to consolidated financial statements.
</TABLE>



<PAGE>





                          POMEROY COMPUTER RESOURCES, INC.

                     NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

            Basis of Presentation
          1.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, 1998.  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, 1998  are not  necessarily
            indicative of  the results  that may  be  expected for  future
            interim periods or for the year ending January 5, 1999.

          2.   Borrowing Arrangements
            At January 5  and April  5, 1998,  bank notes  payable include
            $6.5 million and $12.1 million, respectively, of overdrafts in
            accounts with the Company's primary lender. 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)
                                            Quarter ended April 
                                __________________________________________
                                            1997           1998
                                ____________________  ____________________
                                           Per Share            Per Share
                                 Shares     Amount      Shares   Amount
                                ________   _________   ________ _________  
          Basic EPS               10,336    $ 0.29       11,392  $ 0.38
          Effect of dilutive
            stock options            313     (0.01)         319   (0.01)
          Contingent shares-          -                      -          
                                ________   _________   ________ _________   
          Diluted EPS             10,649    $ 0.28       11,711  $ 0.37
                                ========   =========   ======== ========
<PAGE>






          4.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, 1997  April 5, 1998
                                           _____________  _____________
                   Interest paid                 $470         $425
                                                 ====         ====
                                                                          
                   Income taxes paid             $251       $4,112
                                                 ====       ======
                                                                    
                   Business combinations 
                   accounted for as purchases:

                   Assets acquired                         $31,804
                   Liabilities assumed                      18,505
                   Notes payable                             2,000
                                                           _______
                   Net cash paid                           $11,299
                                                           =======
                                                                    






          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.

          6.Subsequent Event
<PAGE>





            In April  1998,  the  Company  amended  its  revolving  credit
            agreement under  the same  terms as  its prior  agreement. The
            amended agreement provides for borrowings up  to $45.0 million
            at the bank's prime rate minus 1.25%.




















































<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       the 
          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 $34.8 million, or 34.7%, to $135.2 million in the first
          quarter of 1998 from $100.4 million in the first quarter of 1997.
          This increase  was  attributable  to  an  increase  in  sales  to
          existing and  new  customers  and to  acquisitions  completed  in
          fiscal years 1998 and  1997. Excluding acquisitions completed  in
          fiscal  years  1998  and  1997,  total  net  sales  and  revenues
          increased 26.9%. Sales of equipment and supplies increased  $28.3
          million, or  31.4%, to  $118.5 million  in the  first quarter  of
          fiscal 1998 from  $90.2 million in  the first  quarter of  fiscal
          1997. Excluding acquisitions completed  in fiscal 1998 and  1997,
          sales of equipment and supplies increased 24.0%. Service revenues
          increased $6.5 million, or 63.7%, to  $16.7 million in the  first
          quarter of fiscal 1998 from $10.2 million in the first quarter of
          fiscal 1997. Excluding acquisitions completed in fiscal 1998  and
          1997, service revenues increased 52.7%.

            GROSS MARGINS.  Gross margin was 17.2% in the first quarter of
          fiscal 1998 compared to 16.8% in  the first quarter of 1997.  The
          Company improved its  gross margin  by increasing  the volume  of
          higher-margin  service  revenues  which  offset  a  decrease   in
          hardware gross margins and the growth in equipment sales. Service
          and other  revenues increased  to 11.7%  of total  net sales  and
          revenues in the first quarter of fiscal 1998 compared to 10.1% of
          total net sales and revenues in the first quarter of fiscal 1997.
          Factors that may  have an impact  on gross margin  in the  future
          include the  percentage  of  equipment  sales  with  lower-margin
          customers and the ratio  of service revenues  to total net  sales
          and revenues.


<PAGE>




            OPERATING  EXPENSES.    Selling,  general  and  administrative
          expenses (including rent  expense) expressed as  a percentage  of
          total net  sales and  revenues increased  to 11.0%  in the  first
          quarter of fiscal 1998 from 10.9% in the first quarter of  fiscal
          1997. Excluding acquisitions completed  in fiscal 1998 and  1997,
          selling, general  and  administrative  expenses  expressed  as  a
          percentage of total net sales and revenues would have been 10.1%.
          Total operating expenses expressed as  a percentage of total  net
          sales and  revenues remained  at 11.9%  in the  first quarter  of
          fiscal 1998 and 1997. Excluding acquisitions completed in  fiscal
          1998 and 1997, total operating expenses expressed as a percentage
          of total net sales  and revenues in the  first quarter of  fiscal
          1998 would have been 11.4%

            INCOME FROM OPERATIONS.  Income from operations increased $2.3
          million, or 46.9%, to $7.2 million in the first quarter of fiscal
          1998 from $4.9 million in the  first quarter of fiscal 1997.  The
          Company's operating margin increased to 5.3% in the first quarter
          of fiscal 1998  from 4.9%  in the  first quarter  of fiscal  1997
          because of the increase in gross margin.

            INTEREST EXPENSE.   Interest  expense  was approximately  $0.4
          million in the first quarter of 1998 and 1997.

            INCOME TAXES.  The   Company's effective tax  rate was 37.0% in
          the first quarter of fiscal 1998  compared to 36.0% in the  first
          quarter of fiscal 1997.

            NET INCOME.  Net  income increased $1.3 million,  or 44.6%, to
          $4.3 million  in  the first  quarter  of fiscal  1998  from  $3.0
          million in the first  quarter of fiscal 1997  due to the  factors
          described above.




                           LIQUIDITY AND CAPITAL RESOURCES

            Cash used  in operating  activities was  $11.3 million  in the
          first quarter  of 1998.  Cash used  in investing  activities  was
          $11.2 million for the acquisition  of resellers and $1.4  million
          for capital expenditures. Cash  provided by financing  activities
          included $24.4 million of net  borrowings on bank notes  payable,
          $0.4 million from the exercise of stock options less $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,  1998,
          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

<PAGE>




          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 was revised  in January 1998, and  permits
          the Company to  borrow up to  the lesser of  $40.0 million or  an
          amount based upon  a formula of  eligible trade receivables.  The
          revised Credit Facility, which expires May  31, 1998,  carries  a
          variable interest rate  based solely on  the prime  rate of  Star
          Bank less  125  basis  points. At  April  5,  1998,  the  amount
          outstanding,  which  included  $12.1  million  of  overdrafts  in
          accounts with the Company's primary lender, was $47.1 million  at
          an interest  rate  of  7.25%.  Under  the  terms  of  the  Credit
          Facility,  the  Company  is  prohibited  from  paying  any   cash
          dividends  and  is  subject  to  various  restrictive  covenants.
          Further, the Company expects to finalize a $120.0 million line of
          credit during the second quarter of 1998, under terms similar  to
          the revised Credit Facility,  with DFS including a  participation
          interest by Star Bank in the new Credit Facility. When  finalized
          this line  of  credit  will  replace  the  $40.0  million  Credit
          Facility with Star Bank and the $25.0 million line of credit with
          DFS.

            The Company  believes  that  the  anticipated cash  flow  from
          operations and current financing arrangements will be  sufficient
          to satisfy the  Company's capital  requirements for  the next  12
          months.

                                       OTHER

          The Company is  heavily dependent upon  complex computer  systems
          for all  phases  of  its  operations,  which  include  sales  and
          distribution. The Company began addressing the affect of the Year
          2000 compliance issue  in 1996.The  Year 2000  date issue  arises
          from the fact that many computer programs use only two digits  to
          identify a year  in a date  field. The Company  has completed  an
          assessment of its own systems  and determined that its  principle
          systems are Year 2000 compliant. Management does not expect  that
          any  costs  associated  with  the  Company  becoming  Year   2000
          compliant will have  a material adverse  impact on the  Company's
          financial position,  results of  operations  or cash  flows.  The
          Company is continuing to assess the Year 2000 issue with  respect
          to its customers  and suppliers. The  Company could be  adversely
          impacted by the Year 2000 date issue if its suppliers,  customers
          and other  businesses do  not  address this  issue  successfully.
          Management continues to assess these risks in order to be able to
          respond in a manner which would reduce any impact on the Company.


                           POMEROY COMPUTER RESOURCES, INC.

                              PART II - OTHER INFORMATION

          Items 1 to 5

          None


                                 
<PAGE>






          Item 6 Exhibits and Reports on Form 8-K




          (a)
          ___
          Exhibits
          ________

          10(i)                Material Agreements

                  (dd)(1)      Asset Purchase
                               Agreement dated March
                               6, 1998 between the
                               Company and Commercial
                               Business Systems, Inc.

                  (dd)(2)      Employment Agreement
                               dated March 6, 1998
                               between the Company and
                               Thomas Clayton

                  (dd)(3)      Employment Agreement
                               dated March 6, 1998
                               between the Company and
                               Steven Shapiro

                  (dd)(4)      Subordinated Promissory
                               Note dated March 6,
                               1998 between the
                               Company and Commercial
                               Business System, Inc.

                  (dd)(5)      Subordination Agreement
                               dated March 6, 1998
                               between the Company and
                               Commercial Business
                               System, Inc.

                  (dd)(6)      General Bill of Sales
                               and Assignment dated
                               March 6, 1998 between
                               the Company and
                               Commercial Business
                               System, Inc.

                  (dd)(7)      Assumption of
                               Liabilities dated March
                               6, 1998 between the
                               Company and Commercial
                               Business System, Inc.PAGE>


                  (dd)(8)      Power of Attorney
                               dated March 6, 1998
                               between the Company and
                               Commercial Business
                               System, Inc.

                  (dd)(9)      Assignment and
                               Assumption Agreement
                               dated March 6, 1998
                               between the Company and
                               Commercial Business
                               System, Inc.

                  (dd)(10)     Agreement dated March
                               6, 1998 between the
                               Company and Commercial
                               Business System, Inc.

                  (dd)(11)     Assignment and
                               Assumption  of Lease
                               Agreement dated March
                               6, 1998 between the
                               Company and Commercial
                               Business System, Inc.

                  (dd)(12)     Assignment and
                               Assumption  of Lease
                               Agreement dated March
                               6, 1998 between the
                               Company and Commercial
                               Business System, Inc.

                  (dd)(13)     Covenant Not to Compete
                               Agreement dated March
                               6, 1998 between the
                               Company and Steve
                               Shapiro

                  (dd)(14)     Covenant Not to Compete
                               Agreement dated March
                               6, 1998 between the
                               Company and Thomas
                               Clayton

                  (dd)(15)     Covenant Not to Compete
                               Agreement dated March
                               6, 1998 between the
                               Company and  Commercial
                               Business Systems, Inc.

<PAGE>
                  (dd)(16)     Consent for use of
                               Similar Name Agreement
                               dated March 6, 1998
                               between the Company and
                               Commercial Business
                               Systems, Inc.

                  (dd)(17)     Agreement dated March
                               6, 1998 between the
                               Company and  Commercial
                               Business Systems, Inc.

                  (ee)(1)      Stock Purchase
                               Agreement dated
                               February 26, 1998
                               between J. Walter
                               Duncan Jr. , Nicholas
                               Duncan, James B. Kite,
                               O. Dean Higganbotham,
                               and Dale Higganbotham
                               and Pomeroy Computer
                               Resources, Inc.

                  (ee)(2)      Non-Compete Agreement
                               dated February 26, 1998
                               between O. Dean
                               Higganbotham and
                               Pomeroy Computer
                               Resources, Inc.

                  (ee)(3)      Non-Compete Agreement
                               dated February 26, 1998
                               between Dale
                               Higganbotham and
                               Pomeroy Computer
                               Resources, Inc.

                  (ee)(4)      Non-Compete Agreement
                               dated February 26, 1998
                               between  J. Walter
                               Duncan Jr. and Pomeroy
                               Computer Resources,
                               Inc.

                  (ee)(5)      Non-Compete Agreement
                               dated February 26, 1998
                               between Nicholas V.
                               Duncan and Pomeroy
                               Computer Resources,
                               Inc.

                  (ee)(6)      Non-Compete Agreement
                               dated February 26, 1998
                               between James B. Kite
                               and Pomeroy Computer
                               Resources, Inc.

<PAGE>
                  (ee)(7)      Employment Agreement
                               dated February 26, 1998
                               between O. Dean
                               Higganbotham, Global
                               Combined Technologies,
                               Inc. and Pomeroy
                               Computer Resources,
                               Inc.

                  (ee)(8)      Employment Agreement
                               dated February 26, 1998
                               between Dale
                               Higganbotham, Global
                               Combined Technologies,
                               Inc. and Pomeroy
                               Computer Resources,
                               Inc.

                  (ee)(9)      Termination of
                               Employment Agreement
                               dated March 17, 1998
                               between Nicholas V.
                               Duncan and Global
                               Combined Technologies,
                               Inc.

                  (ee)(10)     Termination of
                               Employment Agreement
                               dated March 17, 1998
                               between O. Dean
                               Higganbotham and Global
                               Combined Technologies,
                               Inc.

                  (ee)(11)     Termination of
                               Employment Agreement
                               dated March 17, 1998
                               between Dale
                               Higganbotham and Global
                               Combined Technologies,
                               Inc.

                  (ee)(12)     Purchaser's Certificate
                               Dated March 17, 1998
                               between the Company and
                               Global Combined
                               Technologies, Inc.

                  (ee)(13)     Incentive Deferred
                               Compensation Agreement
                               dated March 17, 1998
                               between Dale
                               Higganbotham and Global
                               Combined Technologies,
                               Inc.
                          
<PAGE>
                  (ee)(14)     Subordination Agreement
                               dated March 17, 1998
                               between the Company,
                               Nicholas V. Duncan, and
                               Star Bank, N.A.

                  (ee)(15)     Subordination Agreement
                               dated March 17, 1998
                               between the Company,
                               James B, Kite, and Star
                               Bank, N.A.

                  (ee)(16)     Subordination Agreement
                               dated March 17, 1998
                               between the Company, O.
                               Dean Higganbotham, and
                               Star Bank, N.A.

                  (ee)(17)     Subordination Agreement
                               dated March 17, 1998
                               between the Company,
                               Dale Higganbotham, and
                               Star Bank, N.A.

                  (ee)(18)     Subordination Agreement
                               dated March 17, 1998
                               between the Company, J.
                               Walter Duncan Jr., and
                               Star Bank, N.A.

                  (ee)(19)     Subordinated Promissary
                               Note dated March 17,
                               1998 between the
                               Company and  James B,
                               Kite.

                  (ee)(20)     Subordinated Promissary
                               Note dated March 17,
                               1998 between the
                               Company and  Dean
                               Higganbotham

                  (ee)(21)     Subordinated Promissary
                               Note dated March 17,
                               1998 between the
                               Company and  Dale
                               Higganbotham

                  (ee)(22)     Subordinated Promissary
                               Note dated March 17,
                               1998 between the
                               Company and  , J.
                               Walter Duncan Jr
<PAGE>

          10(iii)              Material Employment Contracts

                  (a)(13)      Seventh Amendment to
                               the Employment Agreement 
                               between the Company and
                               David B. Pomeroy
                               effective January 6,
                               1998.

                  (a)(14)      Collateral Assignment
                               Split Dollar Agreement
                               between the Company,
                               James H. Smith III as
                               Trustee, and David B.
                                 Pomeroy dated January
                               6, 1998.


          11      (a)(23)      Computation of Earnings
                               per Share

          27                   Financial Date
                               Schedules,  Quarter
                               ended April 5, 1998 and
                               restated for quarters
                               ending April 5, 1997
                               and April 5, 1996.



         (b) Reports on Form 8-K

             The Company filed a Form 8-K dated February 26, 1998
             reporting the signing of a definitive agreement, subject to
             regulatory approval, to purchase all of the stock of Global
             Combined Technologies, Inc.

             The Company filed a Form 8-K dated March 2, 1998 reporting a
             Stockholders' Rights Agreement.

             The Company filed a Form 8-K dated March 16, 1998 reporting
             the signing on March 6, 1998 of a definitive agreement,
             subject to regulatory approval, to purchase certain assets
             and assume certain liabilities of Combined Business Systems,
             Inc.

             The Company filed a Form 8-K dated April 7, 1998 reporting
             the completion of the acquisition of Global Combined
             Technologies, Inc. on March 18, 1998.

<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: May 5, 1998           By: /s/ Stephen E. Pomeroy

                                        Stephen E. Pomeroy
                                        Chief Financial Officer and
                                        Chief
                                        Accounting Officer












































                                     <PAGE>