UNITED STATES
                       SECURITIES AND EXCHANGE COMMISSION


                             Washington, D.C. 20549


                                    FORM 10-Q


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


For the quarterly period ended October 5, 2002


                                       OR


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


For  the  transition  period  from           to


Commission  file  number  0-20022


                        POMEROY COMPUTER RESOURCES, INC.
                        --------------------------------
             (Exact name of registrant as specified in its charter)


DELAWARE                                                       31-1227808
--------                                                       ----------
(State or jurisdiction of incorporation                      (IRS Employer
  or organization)                                         Identification No.)


                     1020 Petersburg Road, Hebron, KY 41048
                     --------------------------------------
                    (Address of principal executive offices)


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



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

YES    X     NO
    -------    ----
The number of shares of common stock outstanding as of November 1, 2002 was
12,846,761


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<CAPTION>
                        POMEROY COMPUTER RESOURCES, INC.

                                TABLE OF CONTENTS


Part I.    Financial Information

           Item 1.                Financial Statements:                    Page
                                                                           ----
<S>        <C>                    <C>                                      <C>
                                  Consolidated Balance Sheets as of           3
                                  January 5, 2002 and October 5, 2002


                                  Consolidated Statements of Income for       5
                                  the Three Months Ended October 5, 2001
                                  and 2002

                                  Consolidated Statements of Income for       6
                                  the Nine Months Ended October 5, 2001
                                  and 2002

                                  Consolidated Statements of Cash Flows       7
                                  for the Nine Months Ended October 5,
                                  2001 and 2002

                                  Notes to Consolidated Financial             8
                                  Statements

           Item 2.                Management's Discussion and Analysis of    15
                                  Financial Condition and Results of
                                  Operations

Part II.   Other Information                                                 18

SIGNATURE                                                                    19
</TABLE>


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<CAPTION>
                              POMEROY COMPUTER RESOURCES, INC.

                                CONSOLIDATED BALANCE SHEETS

(in thousands)                                                    January 5,   October 5,
                                                                     2002         2002
                                                                 ------------  -----------
<S>                                                              <C>           <C>
ASSETS                                                                         (Unaudited)

Current assets:
   Cash . . . . . . . . . . . . . . . . . . . . . . . . . . . .  $      2,875  $    17,669

Accounts receivable:
   Trade, less allowance of $627 and $1,546 at January 5, 2002
      and October 5, 2002, respectively . . . . . . . . . . . .       142,356      116,789
   Vendor receivables, less allowance of $16,112 at both
      January 5, 2002 and October 5, 2002 . . . . . . . . . . .        24,219       12,720
   Net investment in leases.. . . . . . . . . . . . . . . . . .        35,809        1,803
   Other. . . . . . . . . . . . . . . . . . . . . . . . . . . .         5,413          647
                                                                 ------------  -----------
         Total receivables. . . . . . . . . . . . . . . . . . .       207,797      131,959
                                                                 ------------  -----------

Inventories . . . . . . . . . . . . . . . . . . . . . . . . . .        20,876       16,870
Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . .         8,468        9,504
                                                                 ------------  -----------
         Total current assets . . . . . . . . . . . . . . . . .       240,016      176,002
                                                                 ------------  -----------

Equipment and leasehold improvements:
  Furniture, fixtures and equipment . . . . . . . . . . . . . .        29,920       31,622
  Leasehold improvements. . . . . . . . . . . . . . . . . . . .         5,700        6,353
                                                                 ------------  -----------
        Total . . . . . . . . . . . . . . . . . . . . . . . . .        35,620       37,975

  Less accumulated depreciation . . . . . . . . . . . . . . . .        17,070       17,901
                                                                 ------------  -----------
      Net equipment and leasehold improvements. . . . . . . . .        18,550       20,074
                                                                 ------------  -----------

Net investment in leases. . . . . . . . . . . . . . . . . . . .        22,438        1,578
Goodwill. . . . . . . . . . . . . . . . . . . . . . . . . . . .        57,454       60,528
Intangible assets . . . . . . . . . . . . . . . . . . . . . . .         1,060          840
Other assets. . . . . . . . . . . . . . . . . . . . . . . . . .         2,200        3,107
                                                                 ------------  -----------
         Total assets . . . . . . . . . . . . . . . . . . . . .  $    341,718  $   262,129
                                                                 ============  ===========
</TABLE>


                 See notes to consolidated financial statements.


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<TABLE>
<CAPTION>
                               POMEROY COMPUTER RESOURCES, INC.

                                 CONSOLIDATED BALANCE SHEETS


(in thousands)                                                     January 5,   October 5,
                                                                      2002         2002
                                                                  ------------  -----------
<S>                                                               <C>           <C>
LIABILITIES AND EQUITY                                                          (Unaudited)

Current Liabilities:
  Current portion of notes payable . . . . . . . . . . . . . . .  $     27,190  $     1,864
  Accounts payable . . . . . . . . . . . . . . . . . . . . . . .        86,447       39,620
  Bank notes payable . . . . . . . . . . . . . . . . . . . . . .        11,882            -
  Deferred revenue . . . . . . . . . . . . . . . . . . . . . . .         2,751        2,278
  Other current liabilities. . . . . . . . . . . . . . . . . . .        11,908       10,349
                                                                  ------------  -----------
     Total current liabilities . . . . . . . . . . . . . . . . .       140,178       54,111
                                                                  ------------  -----------

Notes payable. . . . . . . . . . . . . . . . . . . . . . . . . .        10,213            -
Deferred taxes . . . . . . . . . . . . . . . . . . . . . . . . .           565        2,714

Equity:
  Preferred stock, $.01 par value; authorized 2,000 shares
  (no shares issued or outstanding). . . . . . . . . . . . . . .             -            -
  Common stock, $.01 par value; authorized 20,000 shares
  (12,759 and 12,847 shares issued at January 5, 2002 and
  October 5, 2002, respectively) . . . . . . . . . . . . . . . .           128          128
  Paid in capital. . . . . . . . . . . . . . . . . . . . . . . .        80,487       81,534
  Retained earnings. . . . . . . . . . . . . . . . . . . . . . .       110,979      125,363
                                                                  ------------  -----------
                                                                       191,594      207,025

Less treasury stock, at cost (75 and 143 shares at January 5,
   2002 and October 5, 2002, respectively) . . . . . . . . . . .           832        1,721
                                                                  ------------  -----------
  Total equity . . . . . . . . . . . . . . . . . . . . . . . . .       190,762      205,304
                                                                  ------------  -----------
  Total liabilities and equity . . . . . . . . . . . . . . . . .  $    341,718  $   262,129
                                                                  ============  ===========
</TABLE>


                 See notes to consolidated financial statements.


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<CAPTION>
                        POMEROY COMPUTER RESOURCES, INC.

                        CONSOLIDATED STATEMENTS OF INCOME

(in thousands, except per share data)         Three Months Ended
                                         --------------------------
                                          October 5,    October 5,
                                             2001          2002
                                         ------------  ------------
<S>                                      <C>           <C>
Net sales and revenues:                   (Unaudited)   (Unaudited)
 Sales-equipment, supplies and leasing.  $   167,948   $   136,976
 Service. . . . . . . . . . . . . . . .       35,761        33,945
                                         ------------  ------------
    Total net sales and revenues. . . .      203,709       170,921
                                         ------------  ------------

Cost of sales and service:
 Sales-equipment, supplies and leasing.      152,393       125,777
 Service. . . . . . . . . . . . . . . .       24,755        23,692
                                         ------------  ------------
    Total cost of sales and service . .      177,148       149,469
                                         ------------  ------------

         Gross margin . . . . . . . . .       26,561        21,452
                                         ------------  ------------

Operating expenses:
   Selling, general and administrative.       14,455        12,551
   Rent expense . . . . . . . . . . . .          936           786
   Depreciation . . . . . . . . . . . .        1,149         1,158
   Amortization . . . . . . . . . . . .        1,398           328
   Provision for doubtful accounts. . .           60           400
   Litigation settlement. . . . . . . .            -           300
   Restructuring charge . . . . . . . .            -           227
                                         ------------  ------------
         Total operating expenses . . .       17,998        15,750
                                         ------------  ------------

Income from operations. . . . . . . . .        8,563         5,702
                                         ------------  ------------

Other expense (income):
   Interest expense . . . . . . . . . .          197           112
   Miscellaneous. . . . . . . . . . . .          (66)          (45)
                                         ------------  ------------
         Net other expense. . . . . . .          131            67
                                         ------------  ------------

   Income before income tax . . . . . .        8,432         5,635
   Net income tax expense . . . . . . .        3,288           541
                                         ------------  ------------

   Net income . . . . . . . . . . . . .  $     5,144   $     5,094
                                         ============  ============

Weighted average shares outstanding:
   Basic. . . . . . . . . . . . . . . .       12,634        12,745
                                         ============  ============
   Diluted. . . . . . . . . . . . . . .       12,713        12,772
                                         ============  ============

Earnings per common share:
   Basic. . . . . . . . . . . . . . . .  $      0.41   $      0.40
                                         ============  ============
   Diluted. . . . . . . . . . . . . . .  $      0.40   $      0.40
                                         ============  ============
</TABLE>


                 See notes to consolidated financial statements.


                                    5 of 19
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<CAPTION>
                    POMEROY COMPUTER RESOURCES, INC.

                    CONSOLIDATED STATEMENTS OF INCOME


(in thousands, except per share data)        Nine Months Ended
                                         --------------------------
                                          October 5,    October 5,
                                             2001          2002
                                         ------------  ------------
<S>                                      <C>           <C>
Net sales and revenues:                  (Unaudited)   (Unaudited)
 Sales-equipment, supplies and leasing.  $   500,024   $   453,352
 Service. . . . . . . . . . . . . . . .      104,717       100,497
                                         ------------  ------------
    Total net sales and revenues. . . .      604,741       553,849
                                         ------------  ------------

Cost of sales and service:
 Sales-equipment, supplies and leasing.      453,038       414,955
 Service. . . . . . . . . . . . . . . .       75,251        69,520
                                         ------------  ------------
    Total cost of sales and service . .      528,289       484,475
                                         ------------  ------------

         Gross margin . . . . . . . . .       76,452        69,374
                                         ------------  ------------

Operating expenses:
   Selling, general and administrative.       43,477        39,475
   Rent expense . . . . . . . . . . . .        2,744         2,550
   Depreciation . . . . . . . . . . . .        3,436         3,485
   Amortization.. . . . . . . . . . . .        4,114           824
   Provision for doubtful accounts. . .          120           900
   Litigation settlement. . . . . . . .        1,000           300
   Restructuring charge . . . . . . . .            -           714
                                         ------------  ------------
         Total operating expenses . . .       54,891        48,248
                                         ------------  ------------

Income from operations. . . . . . . . .       21,561        21,126
                                         ------------  ------------

Other expense (income):
   Interest expense . . . . . . . . . .        1,563           437
   Miscellaneous. . . . . . . . . . . .         (185)          (53)
                                         ------------  ------------
         Net other expense. . . . . . .        1,378           384
                                         ------------  ------------

   Income before income tax . . . . . .       20,183        20,742
   Net income tax expense . . . . . . .        7,871         6,358
                                         ------------  ------------

   Net income . . . . . . . . . . . . .  $    12,312   $    14,384
                                         ============  ============

Weighted average shares outstanding:
   Basic. . . . . . . . . . . . . . . .       12,600        12,729
                                         ============  ============
   Diluted. . . . . . . . . . . . . . .       12,700        12,799
                                         ============  ============

Earnings per common share:
   Basic. . . . . . . . . . . . . . . .  $      0.98   $      1.13
                                         ============  ============
   Diluted. . . . . . . . . . . . . . .  $      0.97   $      1.12
                                         ============  ============
</TABLE>


                 See notes to consolidated financial statements.


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<CAPTION>
                        POMEROY COMPUTER RESOURCES, INC.
                      CONSOLIDATED STATEMENTS OF CASH FLOWS


(in  thousands)                                         Nine Months Ended
                                                   --------------------------
                                                    October 5,    October 5,
                                                       2001          2002
                                                   ------------  ------------
<S>                                                <C>           <C>
Cash Flows from Operating Activities:              (unaudited)   (unaudited)
  Net income. . . . . . . . . . . . . . . . . . .  $    12,312   $    14,384
  Adjustments to reconcile net income to net cash
   flows from operating activities:
   Depreciation . . . . . . . . . . . . . . . . .        5,255         4,121
   Amortization . . . . . . . . . . . . . . . . .        4,114           824
   Deferred income taxes. . . . . . . . . . . . .         (300)       (1,251)
   Loss on sale of fixed assets . . . . . . . . .        1,365           652
   Stock option extension . . . . . . . . . . . .          265             -
   Changes in working capital accounts, net of
   effect of acquisitions/divestitures:
       Receivables. . . . . . . . . . . . . . . .       13,022        36,224
       Inventories. . . . . . . . . . . . . . . .        7,443         3,306
       Prepaids . . . . . . . . . . . . . . . . .        2,332          (599)
       Net investment in leases . . . . . . . . .        1,222         2,823
       Accounts payable . . . . . . . . . . . . .        9,471       (42,902)
       Deferred revenue . . . . . . . . . . . . .       (4,320)         (472)
       Income tax payable . . . . . . . . . . . .        2,519        (2,866)
       Other, net . . . . . . . . . . . . . . . .        2,028         1,557
                                                   ------------  ------------
Net operating activities. . . . . . . . . . . . .       56,728        15,801
                                                   ------------  ------------

Cash Flows from Investing Activities:
    Capital expenditures. . . . . . . . . . . . .       (4,274)       (7,113)
    Proceeds from sale of fixed assets. . . . . .            -           469
    Proceeds from sale of leasing segment . . . .            -        24,374
    Acquisition of subsidiary companies, net of
    cash acquired and investment in intangibles .       (7,676)       (1,625)
                                                   ------------  ------------
  Net investing activities. . . . . . . . . . . .      (11,950)       16,105
                                                   ------------  ------------

Cash Flows from Financing Activities:
  Payments under notes payable. . . . . . . . . .      (20,495)      (10,053)
  Proceeds under notes payable. . . . . . . . . .       13,374         4,900
  Net payments under bank notes payable . . . . .      (35,812)      (12,118)
  Proceeds from exercise of stock options . . . .          413           810
  Proceeds from employee stock purchase plan. . .          274           238
  Payment for treasury stock purchase . . . . . .         (363)         (889)
                                                   ------------  ------------
  Net financing activities. . . . . . . . . . . .      (42,609)      (17,112)
                                                   ------------  ------------

Increase (decrease) in cash                              2,169        14,794
Cash:
   Beginning of period. . . . . . . . . . . . . .        1,097         2,875
                                                   ------------  ------------
   End of period. . . . . . . . . . . . . . . . .  $     3,266   $    17,669
                                                   ============  ============
</TABLE>


                 See notes to consolidated financial statements.


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<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, 2002. In the opinion of management, all adjustments (consisting
     of  normal  recurring  accruals)  necessary  for a fair presentation of the
     interim period have been made. The results of operations for the nine-month
     period  ended October 5, 2002 are not necessarily indicative of the results
     that  may  be  expected  for  future interim periods or for the year ending
     January  5,  2003.

2.   Cash and Bank Notes Payable

     The  Company  maintains  a  sweep  account with its bank whereby daily cash
     receipts  are  automatically  transferred  as payment towards the Company's
     credit  facility.  As  of January 5, 2002, bank notes payable includes $3.4
     million  of overdrafts in accounts with a participant bank to the Company's
     credit  facility. These amounts were subsequently funded through the normal
     course  of  business.

3.   Treasury  Stock

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

     On July 25, 2002, the Board of Directors authorized a program to repurchase
     up  to  150,000  shares of the Company's outstanding common stock at market
     price. During the third quarter 2002, the Company repurchased 68,000 shares
     of  stock  at  a  cost  of  $0.9  million.


4.   Earnings  per  Common  Share

     The following is a reconciliation of the number of shares used in the basic
     EPS  and  diluted  EPS  computations: (in thousands, except per share data)

                                 Three Months Ended October 5,
                         ---------------------------------------------
                                2001                    2002
                         --------------------    ---------------------
                                    Per Share               Per Share
                         Shares       Amount      Shares     Amount
                        -------    ----------    -------    ----------
     Basic EPS           12,634    $   0.41       12,745    $    0.40
     Effect of dilutive
       Stock options         79       (0.01)          27            -
                        -------    ----------    -------    ----------
     Diluted EPS         12,713    $   0.40       12,772    $    0.40
                        =======    ==========    =======    ==========


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<PAGE>
                                 Nine Months Ended October 5,
                         ---------------------------------------------
                                2001                    2002
                         --------------------    ---------------------
                                    Per Share               Per Share
                         Shares       Amount      Shares     Amount
                        -------    ----------    -------    ----------
     Basic EPS           12,600    $   0.98       12,729    $    1.13
     Effect of dilutive
       Stock options        100       (0.01)          70        (0.01)
                        -------    ----------    -------    ----------
     Diluted EPS         12,700    $   0.97       12,799    $    1.12
                        =======    ==========    =======    ==========


5.   Goodwill and Other Intangible Assets-Adoption of Statement 142

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

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

     The  Company  adopted  SFAS  142  in  the first quarter of fiscal 2002. The
     Company  has  determined that all its intangible assets have definite lives
     and  will  continue  to  amortize  these assets over their estimated useful
     lives.  As  a result, the Company has recognized no transitional impairment
     loss in the first quarter of fiscal 2002 in connection with the adoption of
     SFAS  142  for  intangible assets with indefinite lives. For the first nine
     months  of  fiscal  2002,  the  Company  no  longer  amortized  goodwill in
     accordance  with  SFAS  142.  The Company has completed a transitional fair
     value  based  impairment  test  of  goodwill  as of January 6, 2002 and has
     determined  no impairment loss in the carrying amount of its goodwill. As a
     result,  the  Company has recognized no transitional impairment loss in the
     first  nine  months  of fiscal 2002 in connection with the adoption of SFAS
     142  for  goodwill  with  indefinite  lives.  The  Company  will review its
     intangible  assets and goodwill for impairment in accordance with SFAS 144,
     "Accounting  for  the  Impairment  of  Long-Lived Assets and for Long-Lived
     Assets  to  Be  Disposed  Of".


                                    9 of 19
<PAGE>
<TABLE>
<CAPTION>
Intangible assets consist of the following:

(in thousands)                  Gross                      Net        Gross                       Net
                               Carrying    Accumulated   Carrying    Carrying    Accumulated    Carrying
                                Amount    Amortization    Amount      Amount    Amortization     Amount
                               1/5/2002     1/5/2002     1/5/2002   10/5/2002     10/5/2002    10/5/2002
                               ---------  -------------  ---------  ----------  -------------  ----------
<S>                            <C>        <C>            <C>        <C>         <C>            <C>
Amortized intangible assets:
  Covenants not to compete     $   1,171  $         653  $     518  $    1,694  $       1,118  $      576
  Customer lists                     477            236        241         477            289         188
  Intangibles                        564            263        301         564            488          76
                               ---------  -------------  ---------  ----------  -------------  ----------
  Total amortized intangibles  $   2,212  $       1,152  $   1,060  $    2,735  $       1,895  $      840
                               =========  =============  =========  ==========  =============  ==========
</TABLE>


     Projected  future  amortization  expense  related to intangible assets with
     definite  lives  are  as  follows:

(in  thousands)
Fiscal  Years:
     2002    $     300  October 6, 2002 - January 5, 2003
     2003          389
     2004          118
     2005           33
     2006            -
     Total   $     840
             ==========

     For  the  quarter  ended  October  5, 2001, amortization expense related to
     goodwill  was  $1,125 thousand. Amortization expense related to intangibles
     assets  was  $174  thousand  of  which  $73 thousand was reported under the
     caption  "cost of sales" or "selling, general and administrative" expenses.
     Amortization  expense  associated  with  assets  reported under the caption
     "other  current  assets"  was  $172  thousand.

     For  the  quarter  ended October 5, 2002, there was no amortization expense
     related  to goodwill. Amortization expense related to intangible assets was
     $328  thousand.

     For  the nine months ended October 5, 2001, amortization expense related to
     goodwill  was  $3,269 thousand. Amortization expense related to intangibles
     assets  was  $476  thousand  of  which $181 thousand was reported under the
     caption  "cost of sales" or "selling, general and administrative" expenses.
     Amortization  expense  associated  with  assets  reported under the caption
     "other  current  assets"  was  $550  thousand.

     For  the  nine  months  ended  October  5,  2002, there was no amortization
     expense  related  to  goodwill. Amortization expense related to intangibles
     assets  was  $741  thousand  of  which  $71 thousand was reported under the
     caption  "cost of sales" or "selling, general and administrative" expenses.
     Amortization  expense  associated  with  assets  reported under the caption
     "other  current  assets"  was  $154  thousand.


                                    10 of 19
<PAGE>
     The  changes  in  the  net  carrying amount of goodwill for the nine months
     ended  October  5,  2002  by  segment  are  as  follows:

<TABLE>
<CAPTION>
     (in thousands)                               Products   Services   Consolidated
                                                  ---------  ---------  -------------
<S>                                               <C>        <C>        <C>
     Net carrying amount as of 1/5/02             $  40,812  $  16,642  $      57,454
     Goodwill recorded during first nine months       1,469      1,605          3,074
                                                  ---------  ---------  -------------
     Net carrying amount as of 10/5/02            $  42,281  $  18,247  $      60,528
                                                  =========  =========  =============
</TABLE>

Pro  forma net income and net income per share exclusive of amortization expense
are  as  follows:

<TABLE>
<CAPTION>
     (in thousands, except per share data)            Three Months Ended October 5,
                                                    ---------------------------------
                                                          2001             2002
                                                    ----------------  ---------------
<S>                                                 <C>               <C>
     Reported net income                            $          5,144  $         5,094
     Add back:  Goodwill amortization (net of tax)               686                -
                                                    ----------------  ---------------
     Adjusted net income                            $          5,830  $         5,094
                                                    ================  ===============

     Basic earnings per share:
     Reported net income                            $           0.41  $          0.40
     Goodwill amortization                                      0.05                -
                                                    ----------------  ---------------
     Adjusted net income                            $           0.46  $          0.40
                                                    ================  ===============

     Diluted earnings per share:
     Reported net income                            $           0.40  $          0.40
     Goodwill amortization                                      0.05                -
                                                    ----------------  ---------------
     Adjusted net income                            $           0.45  $          0.40
                                                    ================  ===============
</TABLE>


<TABLE>
<CAPTION>
     (in thousands, except per share data)             Nine Months Ended October 5,
                                                    --------------------------------
                                                         2001             2002
                                                    ---------------  ---------------
<S>                                                 <C>              <C>
     Reported net income                            $        12,312  $        14,384
     Add back:  Goodwill amortization (net of tax)            1,994                -
                                                    ---------------  ---------------
     Adjusted net income                            $        14,306  $        14,384
                                                    ===============  ===============

     Basic earnings per share:
     Reported net income                            $          0.98  $          1.13
     Goodwill amortization                                     0.16                -
                                                    ---------------  ---------------
     Adjusted net income                            $          1.14  $          1.13
                                                    ===============  ===============

     Diluted earnings per share:
     Reported net income                            $          0.97  $          1.12
     Goodwill amortization                                     0.15                -
                                                    ---------------  ---------------
     Adjusted net income                            $          1.12  $          1.12
                                                    ===============  ===============
</TABLE>


                                    11 of 19
<PAGE>
6.   Supplemental  Cash  Flow  Disclosures

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


<TABLE>
<CAPTION>
                                                Nine Months Ended October 5,
                                             --------------------------------
                                                  2001             2002
                                             ---------------  ---------------
<S>                                          <C>              <C>
     Interest paid                           $         1,955  $           424
                                             ===============  ===============
     Income taxes paid                       $         3,537  $        10,474
                                             ===============  ===============
     Adjustments to purchase price
      of acquisition assets and intangibles  $           869  $         1,936
                                             ===============  ===============

     Business combinations accounted for
     as purchases:
       Assets acquired                       $        13,858  $         2,069
       Liabilities assumed                             4,854              260
       Notes payable                                   1,328              184
                                             ---------------  ---------------
       Net cash paid                         $         7,676  $         1,625
                                             ===============  ===============
</TABLE>

7.   Litigation

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

     During  the  third  quarter  2002, the Company made a litigation settlement
     payment  of  $0.3 million. The litigation settlement is related to a single
     bankruptcy  preference  claim.

     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.


                                    12 of 19
<PAGE>
8.   Segment  Information

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

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


                                           Three  Months  Ended  October  5,  2002
                                         ---------------------------------------------
                                         Products   Services   Leasing   Consolidated
                                         ---------  ---------  --------  -------------
          Revenues                       $ 136,722  $  33,945  $    254  $     170,921
          Income from operations             1,921      3,570       211          5,702
          Total assets                     193,990     61,490     6,649        262,129
          Capital expenditures                 961         22         -            983
          Depreciation and amortization        852        227        14          1,093
</TABLE>

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


                                            Nine  Months  Ended  October  5,  2002
                                         ---------------------------------------------
                                         Products   Services   Leasing   Consolidated
                                         ---------  ---------  --------  -------------
          Revenues                       $ 449,864  $ 100,497  $  3,488  $     553,849
          Income from operations             7,655     11,945     1,526         21,126
          Total assets                     193,990     61,490     6,649        262,129
          Capital expenditures               4,908      2,121        84          7,113
          Depreciation and amortization      4,061        664       220          4,945
</TABLE>

9.   Assets  Held  For  Sale

     On  February  28,  2002  the  Company  entered  into  a definitive purchase
     agreement  to  sell substantially all of the net assets of its wholly owned
     subsidiary  -  Technology Integration Financial Services, Inc. ("T.I.F.S.")
     to  Information  Leasing  Corporation  ("ILC"), the leasing division of the
     Provident  Bank  of  Cincinnati, Ohio. On April 16, 2002 the Company closed
     the  sale  of  a  majority  of  the  assets  of its wholly owned subsidiary
     T.I.F.S.  to  ILC.  Vincent  D.  Rinaldi, a Director of the Company, is the
     President of ILC. ILC will pay the Company book value for the net assets of
     T.I.F.S. as of April 16, 2002. The book value of the net assets of T.I.F.S.
     as  of  April 16, 2002 was approximately $4.6 million. Accordingly, no gain
     or  loss  was  recognized on this transaction. In addition, ILC assumed and
     liquidated  at  the  time of the closing approximately $20.0 million of the
     Company's  debt  related  to  leased assets owed by T.I.F.S as of April 16,
     2002.  As  part  of  the  transaction,  the  Company  signed  an  exclusive
     seven-year  vendor  agreement  whereby the Company is appointed as an agent
     for  remarketing  and  reselling  of the leased equipment sold. The Company
     will  be  paid  a  commission  on future lease transactions referred to and
     accepted  by  ILC  and  will act as the remarketing and reselling agent for
     such  future  leased  equipment.


                                    13 of 19
<PAGE>
     The  following table identifies the assets and liabilities sold as of April
     16,  2002:

     (In  thousands)

     Cash                                   $      (262)
     Net investment in leases                    54,364
     Other                                          468
       Total assets                         $    54,570
                                           ============

     Current and long term notes payable    $    29,961
     Trade payables                              15,857
     Other                                        4,176
       Total liabilities                    $    49,994
                                           ============

     See the Company's filing on Form 8-K dated May 1, 2002 for more information
     on  the  sale.


10.  Restructuring  Charge

     In  the  second  quarter  of  fiscal  2002,  the Company approved a plan to
     consolidate  and  relocate operations in various geographical locations and
     to  abandon  certain  assets  associated  with  modification  to  strategic
     initiatives.

     The  plan resulted in a pre-tax restructuring charge of $714 thousand ($438
     thousand  after  tax)  for  the  nine  months  ended  October  5, 2002. The
     restructuring  costs  consist  of  $484 thousand in equipment and leasehold
     improvement  dispositions,  $126 thousand in involuntary employee severance
     costs, and $104 thousand in lease terminations. Under the plan, the Company
     eliminated  approximately  40  employees.

     The  execution  of  the plan began in the second quarter of fiscal 2002 and
     was  completed  in the third quarter of fiscal 2002. As of October 5, 2002,
     the  Company  had  $110 thousand in accrued and unpaid restructuring costs.
     The  Company  expects to pay substantially all of the remaining accrued and
     unpaid  costs  by  the  end  of  fiscal  2003.


11.  Income  Tax

     During  the  third quarter 2002, the Company recorded an income tax benefit
     of  $1.6  million  associated  with  an increase in the tax basis of leased
     assets  as  a  result of an accounting method change for tax purposes. This
     amount  is  reported  in  the  caption  "net  income  tax  expense."


12.  Recent  Accounting  Pronouncements

     In  June  2002, the Financial Accounting Standards Board (FASB) issued SFAS
     No.  146,  "Accounting  for  costs  Associated  with  Exit  or  Disposal
     Activities."  This  Statement requires recording costs associated with exit
     or  disposal  activities  at  their  fair  values when a liability has been
     incurred.  Under  previous  guidance,  certain exit costs were accrued upon
     management's  commitment  to  an  exit  plan,  which is generally before an
     actual  liability  has been incurred. Adoption of the Statement is required
     with  disposal  activities  initiated  after December 31, 2002. The Company
     believes that the adoption of this Statement will not have an effect on the
     Company's financial position or results of operation as the Company has not
     presently  identified  any  activities  to  be  disposed.


                                    14 of 19
<PAGE>
13.  Subsequent  Events

     On  October  8, 2002, the Company's Board of Directors authorized a program
     to  repurchase  up  to  an  additional  200,000  shares  of  the  Company's
     outstanding  common  stock,  which  represents  less  than  1.6%  of  its
     outstanding  common  stock, in open market purchases made from time to time
     at  the  discretion of the Company's management. The time and extent of the
     repurchases  will  depend on market conditions. The acquired shares will be
     held  in treasury or cancelled. The Company anticipates financing the stock
     redemption  program  out of working capital and the redemption program will
     be  effectuated  over  the  next  12  months.



         Special Cautionary Notice Regarding Forward-Looking Statements
         --------------------------------------------------------------

Certain  of the matters discussed under the caption "Management's Discussion and
Analysis  of  Financial  Condition  and  Results  of Operations" contain certain
forward  looking  statements  regarding future financial results of the Company.
The words "expect," "estimate," "anticipate," "predict," and similar expressions
are  intended  to  identify  forward-looking  statements.  Such  statements  are
forward-looking  statements  for  purposes of the Securities Act of 1933 and the
Securities  Exchange  Act of 1934, as amended, and as such may involve known and
unknown  risks,  uncertainties  and  other  factors  which  may cause the actual
results,  performance  or achievements of the Company to be materially different
from  future  results,  performance or achievements expressed or implied by such
forward-looking  statements.  Important  factors  that  could  cause  the actual
results,  performance  or  achievements of the Company to differ materially from
the  Company's  expectations  are  disclosed in this document including, without
limitation,  those  statements  made  in  conjunction  with  the forward-looking
statements  under  "Management's  Discussion and Analysis of Financial Condition
and  Results  of  Operations".  All  written  or oral forward-looking statements
attributable  to  the  Company are expressly qualified in their entirety by such
factors.

                        POMEROY COMPUTER RESOURCES, INC.
                     MANAGEMENT'S DISCUSSION AND ANALYSIS OF
                  FINANCIAL CONDITION AND RESULTS OF OPERATIONS

TOTAL  NET  SALES  AND  REVENUES.  Total  net sales and revenues decreased $32.8
million,  or  16.1%,  to $170.9 million in the third quarter of fiscal 2002 from
$203.7  million  in the third quarter of fiscal 2001. This decrease was a result
primarily  of  an industry-wide slowdown in technology spending, the decrease in
leasing  revenue  due  to the sale of Technology Integration Financial Services,
Inc.  (" T.I.F.S."), and the Company's decision to take a fee from manufacturers
related  to certain sales transactions as opposed to recording top line revenues
of  approximately  $3.1  million.  Products  and  leasing  sales decreased $30.9
million,  or  18.4%  to  $137.0 million in the third quarter of fiscal 2002 from
$167.9  million  in the third quarter of fiscal 2001. Service revenues decreased
$1.9 million, or 5.3%, to $33.9 million in the third quarter of fiscal 2002 from
$35.8  million  in  the third quarter of fiscal year 2001. This net decrease was
primarily a result of an industry-wide slowdown in technology spending.

Total net sales and revenues decreased $50.9 million, or 8.4%, to $553.8 million
in  the  first  nine months of fiscal 2002 from $604.7 million in the first nine
months  of  fiscal  2001.  This  decrease  was  attributable  primarily  to  an
industry-wide slowdown in technology spending and the Company's decision to take
a  fee  from  manufacturers  related  to certain sales transaction as opposed to
recording  top  line  revenues  of  approximately  $13.7  million.  Excluding
acquisitions  completed  in  fiscal  year  2001,  total  net  sales and revenues
decreased 10.1%. Products and leasing sales decreased $46.6 million, or 9.3%, to
$453.4  million  in  the first nine months of fiscal 2002 from $500.0 million in
the  first  nine  months  of  fiscal  2001.  Excluding acquisitions completed in
fiscal  year 2001, products and leasing sales decreased 10.1%.  Service revenues
decreased  $4.2  million, or 4.0%, to $100.5 million in the first nine months of
fiscal 2002 from $104.7 million in the first nine months of fiscal year 2001 for
the  reasons stated in the preceding paragraph. Excluding acquisitions completed
in  fiscal  year  2001,  service  revenues  decreased  9.8%.


                                    15 of 19
<PAGE>
GROSS  MARGINS.  Gross  margin decreased to 12.6% in the third quarter of fiscal
2002 as compared to 13.0% in the third quarter of fiscal 2001.  This decrease in
gross  margin  resulted  primarily  from  the  decrease  in hardware margins and
decrease  in  leasing  gross  margins  due to the sale of T.I.F.S. offset by the
higher  proportion of service gross margin to total gross margin associated with
the improved utilization of service personnel. Service gross margin increased to
47.8%  of  total  gross margin in the third quarter of fiscal 2002 from 41.4% in
the  third  quarter  of  fiscal  2001.  Factors that may have an impact on gross
margin  in  the future include the continued changes in hardware margins, change
in  personnel utilization rates, the mix of products sold and services provided,
a  change  in  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.

Gross  margin  decreased  to  12.5%  in  the first nine months of fiscal 2002 as
compared  to  12.7%  in  the  first nine months of fiscal 2001. This decrease in
gross  margin  resulted  primarily  from  the  decrease  in hardware margins and
decrease  in leasing gross margins due to the sale of T.I.F.S. and offset by the
increase  in  service  gross  margin associated with the improved utilization of
service personnel. Service gross margin increased to 44.7% of total gross margin
in  the  first nine months of fiscal 2002 from 38.5% in the first nine months of
fiscal  2001.   Factors  that  may  have an impact on gross margin in the future
include  the  continued  changes  in  hardware  margins,  change  in  personnel
utilization  rates,  the mix of products sold and services provided, a change in
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  and provision for doubtful accounts) expressed as a percentage of
total  net  sales  and revenues increased to 8.0% in the third quarter of fiscal
2002 from 7.6% in the third quarter of fiscal 2001. This increase is primarily a
result  of  lower  than  expected  total  net sales and revenues and increase in
reserve  for  doubtful  accounts  offset  by  the  reduction  in  selling  and
administrative payroll and related costs.  Total operating expenses expressed as
a  percentage  of  total  net  sales and revenues increased to 9.2% in the third
quarter  of  fiscal  2002  from  8.8% in the third quarter of fiscal 2001.  This
increase  is  primarily  the  result  of lower than expected total net sales and
revenues,  the  increase  in  the  provision  for  doubtful accounts, litigation
settlement  and  the  restructuring  charge as discussed below and offset by the
elimination  of  amortization expense associated with the Company's goodwill and
reduction  in  payroll  costs.

Selling,  general  and  administrative  expenses  (including  rent  expense  and
provision  for  doubtful  accounts) expressed as a percentage of total net sales
and revenues increased to 7.8% in the first nine months of fiscal 2002 from 7.7%
in  the  first nine months of fiscal 2001. The increase is primarily a result of
lower than expected total net sales and revenues and the increase in its reserve
for  doubtful accounts offset by the reduction in the selling and administrative
payroll  costs.    Total  operating  expenses expressed as a percentage of total
net sales and revenues decreased to 8.7% in the first nine months of fiscal 2002
from  9.1%  in  the  first  nine months of fiscal 2001 due to the elimination of
amortization expense associated with the Company's goodwill and the reduction of
the  litigation  settlement  fees offset by the increase in selling, general and
administrative  expenses  as  a  percentage  of  total net sales and revenues as
discussed  above  and  the  restructuring  charge  as  discussed  below.

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

During  the  third quarter 2002, the Company recorded a litigation settlement of
$0.3  million.  The  litigation  settlement  is  related  to a single bankruptcy
preference  claim.

RESTRUCTURING CHARGE. In the second quarter of fiscal 2002, the Company approved
a  plan to consolidate and relocate operations in various geographical locations
and  to  abandon  certain  assets  associated  with  modification  to  strategic
initiatives.


                                    16 of 19
<PAGE>
The  plan  resulted  in  a  pre-tax  restructuring charge of $714 thousand ($438
thousand  after  tax)  for  the  nine  months  ended  October  5,  2002.  The
restructuring  costs  consist  of  $484  thousand  in  equipment  and  leasehold
improvement dispositions, $126 thousand in involuntary employee severance costs,
and $104 thousand in lease terminations.  Under the plan, the Company eliminated
approximately  40  employees.

The  execution  of  the  plan began in the second quarter of fiscal 2002 and was
completed  in  the  third  quarter  of  fiscal  2002. As of October 5, 2002, the
Company had $110 thousand in accrued and unpaid restructuring costs. The Company
expects  to  pay  substantially all of the remaining accrued and unpaid costs by
the  end  of  fiscal  2003.

INCOME  FROM  OPERATIONS.  Income  from  operations  decreased  $2.9 million, or
33.7%,  to $5.7 million in the third quarter of fiscal 2002 from $8.6 million in
the  third  quarter  of fiscal 2001. The Company's operating margin decreased to
3.3%  in  the  third  quarter  of  fiscal  2002 as compared to 4.2% in the third
quarter  of  fiscal  2001.  This  decrease  is  primarily due to the increase in
operating  expenses  as  a  percentage  of  total net sales and revenues and the
decrease  in  the  Company's  gross  margin.

Income  from operations decreased $0.5 million, or 2.3%, to $21.1 million in the
first  nine months of fiscal 2002 from $21.6 million in the first nine months of
fiscal  2001. The Company's operating margin increased to 3.8% in the first nine
months  of  fiscal  2002  as compared to 3.6% in the first nine months of fiscal
2001.  This  increase is primarily due to the decrease in operating expenses and
offset  by  the  lower  than  expected  total  net  sales  and  revenues.

INTEREST  EXPENSE.  Interest  expense  decreased $0.1 million, or 50.0%, to $0.1
million  in  the  third  quarter  of  fiscal 2002 from $0.2 million in the third
quarter of fiscal 2001.  This decrease was due to reduced borrowings as a result
of  improved  cash  flow management, the sale of T.I.F.S. and a reduced interest
rate  charged  by  the  Company's  lender.

Interest  expense decreased $1.2 million, or 75.0%, to $0.4 million in the first
nine  months of fiscal 2002 from $1.6 million in the first nine months of fiscal
2001.  This  decrease was due to reduced borrowings as a result of improved cash
flow management, the sale of T.I.F.S. and a reduced interest rate charged by the
Company's  lender.

INCOME TAXES.  The Company's effective tax rate was 9.6% in the third quarter of
fiscal 2002 compared to 39.0% in the third quarter of fiscal 2001. This decrease
was  related to a tax benefit of $1.6 million associated with an increase in the
tax  basis  of  leased assets as a result of an accounting method change for tax
purposes,  lower  overall  state income tax liability and the change in goodwill
amortization.


The  Company's  effective  tax rate was 30.7% in the first nine months of fiscal
2002  compared  to 39.1% in the first nine months of fiscal 2001.  This decrease
was  related to a tax benefit of $1.6 million associated with an increase in the
tax  basis  of  leased assets as a result of an accounting method change for tax
purposes,  lower  overall  state income tax liability and the change in goodwill
amortization.


NET  INCOME.  Net  income remained constant at $5.1 million in the third quarter
of  fiscal  2002  and  2001.

Net  income increased $2.1 million, or 17.1%, to $14.4 million in the first nine
months of fiscal 2002 from $12.3 million in the first nine months of fiscal 2001
due  to  the  factors  described  above.

                         LIQUIDITY AND CAPITAL RESOURCES

Cash provided by operating activities was $15.8 million in the first nine months
of  fiscal  2002. Cash provided by investing activities was $16.1 million, which
included  $24.3  million for proceeds related to the sale of the leasing segment
and $0.5 million for proceeds on sale of fixed assets offset by $7.1 million for
capital  expenditures and $1.6 million for prior year acquisitions. Cash used in
financing  activities  was  $17.1  million  which  included  $5.1 million of net
payments  on notes payable, $12.1 million of net payments on bank notes payable,
$0.9  million for purchase of treasury stock and offset by $1.0 million from the
exercise  of  stock  options  and  purchases  of  stock under the employee stock
purchase  plan.


                                    17 of 19
<PAGE>
A  significant  part  of  the  Company's  inventories  is financed by floor plan
arrangements  with  third  parties.  At  October  5, 2002, these lines of credit
totaled  $84.0 million, including $72.0 million with Deutsche Financial Services
("DFS")  and $12.0 million with IBM Credit Corporation ("ICC"). Borrowings under
the  DFS floor plan arrangements are made on thirty-day notes.  Borrowings under
the  ICC  floor  plan  arrangements  are  made on either thirty-day or sixty-day
notes.  All  such  borrowings are secured by the related inventory. Financing on
substantially  all  of  the  arrangements  is  interest free due to subsidies by
manufacturers.  Overall,  the  average  rate  on these arrangements is less than
1.0%.  The  Company  classifies  amounts  outstanding  under  the  floor  plan
arrangements  as  accounts  payable.

The  Company's  financing  of  receivables  is provided through a portion of its
credit  facility  with DFS.  The $240.0 million credit facility has a three year
term  and  includes  $72.0  million  for inventory financing, $144.0 million for
working  capital  which  is  based  upon  accounts  receivable  financing, and a
cash-flow  component  in  the  form  of  a $24.0 million term loan, which is not
restricted to a borrowing base. The accounts receivable and term loan portion of
the credit facility carry a variable interest rate based on the London InterBank
Offering  Rate  ("LIBOR")  and  a  pricing grid, which was 4.6% as of October 5,
2002.  At  October 5, 2002, the Company did not have a balance outstanding under
this facility. 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 and is restricted from paying dividends.

On  April  16,  2002, the Company closed the sale of a majority of the assets of
its  wholly owned leasing subsidiary- Technology Integration Financial Services,
Inc.  ("T.I.F.S.").  ILC  paid  the  Company  book  value  for the net assets of
T.I.F.S.  as  of  April  16,  2002,  which  was approximately $4.6 million.   In
addition,  ILC  assumed  and liquidated at the time of the closing approximately
$20.0  million of the Company's debt related to leased assets owed by T.I.F.S as
of  April  16,  2002.

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.


                        POMEROY COMPUTER RESOURCES, INC.

                           PART II - OTHER INFORMATION

Items  1  to  4  None

Item  5

On  August  30,  2002,  the Company acquired Verity Solutions, LLC ("Verity"), a
Cleveland,  Ohio-based IT solutions and professional services provider.  For the
twelve months ended July 31, 2002, Verity had recorded revenues of $1.0 million.
Their  primary  services  include  IT  solutions  consulting, enterprise network
infrastructure  solutions, network systems and application solutions and project
management.

Item  6  Exhibits  and  Reports  on  Form  8-K

     (a)  Reports  on  Form  8-K  None

(b)  Exhibits

10(I)                    Material  Agreements

10(I) (mm)(10)           Asset  Purchase  Agreement  by,  between and among
                         Pomeroy  Select  Integration  Solutions,  Inc. and
                         Verity Solutions, LLC and John R. Blackburn, dated
                         August  30,  2002


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      (mm)(11)           Covenant  Not to Compete Agreement between John R.
                         Blackburn  and  Pomeroy  Select  Integration
                         Solutions,  Inc.

11                       Computation  of  Earnings  per  Share

99.12                    David  B.  Pomeroy,  Chief  Executive  Officer,
                         Certification  pursuant to 18 U.S.C. Section 1350,
                         as  adopted  pursuant  to  Section  906  of  the
                         Sarbanes-Oxley  Act  of  2002

99.13                    Michael  E.  Rohrkemper,  Chief Financial Officer,
                         Certification  pursuant to 18 U.S.C. Section 1350,
                         as  adopted  pursuant  to  Section  906  of  the
                         Sarbanes-Oxley  Act  of  2002


                                    SIGNATURE

Pursuant  to  the  requirements  of  the  Securities  Exchange  Act of 1934, the
registrant  has  duly  caused  this  report  to  be  signed on its behalf by the
undersigned  thereunto  duly  authorized.

                                                POMEROY COMPUTER RESOURCES, INC.
                                                --------------------------------
                                                          (Registrant)

Date:  November 13, 2002                         By: /s/ Michael E. Rohrkemper

                                                 Michael E. Rohrkemper
                                                 -------------------------------
                                                 Chief Financial Officer and
                                                 Chief Accounting Officer

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