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  July  5,  1999


                                       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                        (IRS  Employer
of  incorporation  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 August 5, 1999 was
11,748,073.

                                    1 of 18
<PAGE>
<TABLE>
<CAPTION>
                        POMEROY COMPUTER RESOURCES, INC.

                                TABLE OF CONTENTS


Part I.    Financial Information

Item 1. Financial Statements:                                              Page
                                                                           ----
<S>     <C>                                                                <C>
         Consolidated Balance Sheets as of
         January 5, 1999 and July 5, 1999                                     3

         Consolidated Statements of Income for
         the Quarters Ended July 5, 1998 and 1999                             4

         Consolidated Statements of Income for
         the Six Months Ended July 5, 1998 and 1999                           5

         Consolidated Statements of Cash Flows
         for the Six Months Ended July 5, 1998 and 1999                       6

         Notes to Consolidated Financial
         Statements                                                           7

Item 2.  Management's Discussion and Analysis of
         Financial Condition and Results of Operations                       10

Part II. Other Information                                                   14

SIGNATURE                                                                    18
</TABLE>

                                    2 of 18
<PAGE>
<TABLE>
<CAPTION>
                        POMEROY COMPUTER RESOURCES, INC.

                           CONSOLIDATED BALANCE SHEETS


(in thousands)                                                       January 5,   July 5,
                                                                        1999        1999
                                                                     -----------  --------
<S>                                                                  <C>          <C>
ASSETS
Current assets:
   Cash . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  $     3,962  $  5,146
   Accounts and note receivable, less allowance of $598 and $1,097
      at January 5, 1999 and July 5, 1999, respectively . . . . . .      164,991   178,209
   Inventories. . . . . . . . . . . . . . . . . . . . . . . . . . .       33,333    38,249
   Other. . . . . . . . . . . . . . . . . . . . . . . . . . . . . .        2,084     3,263
                                                                     -----------  --------
         Total current assets . . . . . . . . . . . . . . . . . . .      204,370   224,867
                                                                     -----------  --------

Equipment and leasehold improvements. . . . . . . . . . . . . . . .       23,796    24,356
Less accumulated depreciation . . . . . . . . . . . . . . . . . . .       10,323    11,373
                                                                     -----------  --------
         Net equipment and leasehold improvements . . . . . . . . .       13,473    12,983
                                                                     -----------  --------

Other assets. . . . . . . . . . . . . . . . . . . . . . . . . . . .       36,383    39,273
                                                                     -----------  --------
         Total assets . . . . . . . . . . . . . . . . . . . . . . .  $   254,226  $277,123
                                                                     ===========  ========

LIABILITIES & EQUITY
Current liabilities:
   Current portion of notes payable . . . . . . . . . . . . . . . .  $     5,028  $  4,512
   Accounts payable . . . . . . . . . . . . . . . . . . . . . . . .       78,817    74,718
   Bank notes payable.. . . . . . . . . . . . . . . . . . . . . . .       39,629    57,087
   Other current liabilities. . . . . . . . . . . . . . . . . . . .        9,532    12,675
                                                                     -----------  --------
         Total current liabilities. . . . . . . . . . . . . . . . .      133,006   148,992
                                                                     -----------  --------

Notes payable . . . . . . . . . . . . . . . . . . . . . . . . . . .        8,231     4,098

Equity:
   Preferred stock (no shares issued or outstanding). . . . . . . .            -         -
   Common stock (11,707 and 11,730 shares issued and outstanding
      at January 5, 1999 and July 5, 1999, respectively). . . . . .          117       117
   Paid-in capital. . . . . . . . . . . . . . . . . . . . . . . . .       64,394    64,690
   Retained earnings. . . . . . . . . . . . . . . . . . . . . . . .       48,800    59,548
                                                                     -----------  --------
                                                                         113,311   124,355
   Less treasury stock, at cost  (31 shares at January 5, 1999 and
      July 5, 1999) . . . . . . . . . . . . . . . . . . . . . . . .          322       322
                                                                     -----------  --------
      Total equity. . . . . . . . . . . . . . . . . . . . . . . . .      112,989   124,033
                                                                     -----------  --------
      Total liabilities and equity. . . . . . . . . . . . . . . . .  $   254,226  $277,123
                                                                     ===========  ========
</TABLE>

                 See notes to consolidated financial statements.

                                    3 of 18
<PAGE>
<TABLE>
<CAPTION>
                        POMEROY COMPUTER RESOURCES, INC.

                        CONSOLIDATED STATEMENTS OF INCOME


(in thousands, except per share data)           Quarter Ended
                                         --------------------------
                                             July 5,       July 5,
                                              1998          1999
                                         ---------------  ---------
<S>                                      <C>              <C>
Net sales and revenues. . . . . . . . .  $      158,843   $186,848
Cost of sales and service . . . . . . .         138,065    163,140
                                         ---------------  ---------
         Gross profit . . . . . . . . .          20,778     23,708
                                         ---------------  ---------

Operating expenses:
   Selling, general and administrative.           9,953     11,258
   Rent expense . . . . . . . . . . . .             626        696
   Depreciation . . . . . . . . . . . .             954        702
   Amortization . . . . . . . . . . . .             453        692
   Provision for doubtful accounts. . .               -         46
                                         ---------------  ---------
         Total operating expenses . . .          11,986     13,394
                                         ---------------  ---------

Income from operations. . . . . . . . .           8,792     10,314
                                         ---------------  ---------

Other expense (income):
   Interest expense . . . . . . . . . .             877        865
   Miscellaneous. . . . . . . . . . . .             (33)       (16)
                                         ---------------  ---------
         Total other expense. . . . . .             844        849
                                         ---------------  ---------

   Income before income tax . . . . . .           7,948      9,465

   Income tax expense . . . . . . . . .           2,940      3,785
                                         ---------------  ---------

   Net income . . . . . . . . . . . . .  $        5,008   $  5,680
                                         ===============  =========

Weighted average shares outstanding:
   Basic. . . . . . . . . . . . . . . .          11,450     11,697
                                         ===============  =========
   Diluted. . . . . . . . . . . . . . .          11,804     11,791
                                         ===============  =========

Earnings per common share:
   Basic. . . . . . . . . . . . . . . .  $         0.44   $   0.49
                                         ===============  =========
   Diluted. . . . . . . . . . . . . . .  $         0.42   $   0.48
                                         ===============  =========
</TABLE>

                 See notes to consolidated financial statements.

                                    4 of 18
<PAGE>
<TABLE>
<CAPTION>
                        POMEROY COMPUTER RESOURCES, INC.

                        CONSOLIDATED STATEMENTS OF INCOME


(in thousands, except per share data)    Six Months Ended
                                       --------------------
                                        July 5,    July 5,
                                         1998       1999
                                       ---------  ---------
<S>                                    <C>        <C>
Net sales and revenues. . . . . . . .  $294,041   $350,772
Cost of sales and service . . . . . .   255,500    304,205
                                       ---------  ---------
         Gross profit . . . . . . . .    38,541     46,567
                                       ---------  ---------

Operating expenses:
  Selling, general and administrative    18,804     22,621
  Rent expense. . . . . . . . . . . .     1,188      1,402
  Depreciation. . . . . . . . . . . .     1,806      1,797
  Amortization. . . . . . . . . . . .       762      1,315
  Provision for doubtful accounts . .         -         46
                                       ---------  ---------
         Total operating expenses . .    22,560     27,181
                                       ---------  ---------

  Income from operations. . . . . . .    15,981     19,386
                                       ---------  ---------

Other expense(income):
  Interest expense. . . . . . . . . .     1,300      1,650
  Miscellaneous . . . . . . . . . . .       (56)       (45)
                                       ---------  ---------
         Total other expense. . . . .     1,244      1,605
                                       ---------  ---------

  Income before income tax. . . . . .    14,737     17,781

  Income tax expense. . . . . . . . .     5,452      7,033
                                       ---------  ---------

  Net income. . . . . . . . . . . . .  $  9,285   $ 10,748
                                       =========  =========

Weighted average shares outstanding:
  Basic . . . . . . . . . . . . . . .    11,421     11,691
                                       =========  =========
  Diluted . . . . . . . . . . . . . .    11,758     11,820
                                       =========  =========

Earnings per common share:
  Basic . . . . . . . . . . . . . . .  $   0.81   $   0.92
                                       =========  =========
  Diluted . . . . . . . . . . . . . .  $   0.79   $   0.91
                                       =========  =========
</TABLE>

                 See notes to consolidated financial statements.

                                    5 of 18
<PAGE>
<TABLE>
<CAPTION>
                        POMEROY COMPUTER RESOURCES, INC.

                      CONSOLIDATED STATEMENTS OF CASH FLOWS


(in  thousands)                                   Six Months Ended
                                                --------------------
                                                 July 5,    July 5,
                                                  1998       1999
                                                ---------  ---------
<S>                                             <C>        <C>
Cash Flows from Operating Activities:
   Net cash flows used in operating activities  $ (4,622)  $ (8,685)

Cash Flows from Investing Activities:
   Capital expenditures. . . . . . . . . . . .    (1,932)    (1,489)
   Acquisition of reseller assets, net of cash
acquired . . . . . . . . . . . . . . . . . . .   (11,229)    (1,082)
                                                ---------  ---------
Net investing activities . . . . . . . . . . .   (13,161)    (2,571)
                                                ---------  ---------

Cash Flows from Financing Activities:
Net borrowings on bank note. . . . . . . . . .    18,722     17,308
Net payments on notes payable. . . . . . . . .      (696)    (5,164)
Proceeds from exercise of stock options. . . .     1,395        296
                                                ---------  ---------

   Net financing activities. . . . . . . . . .    19,421     12,440
                                                ---------  ---------

Increase (decrease) in cash. . . . . . . . . .     1,638      1,184

Cash:
   Beginning of period . . . . . . . . . . . .       380      3,962
                                                ---------  ---------

   End of period . . . . . . . . . . . . . . .  $  2,018   $  5,146
                                                =========  =========
</TABLE>

                 See notes to consolidated financial statements.

                                    6 of 18
<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, 1999. 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  six-month  period  ended  July 5, 1999 are not necessarily
indicative of the results that may be expected for future interim periods or for
the  year  ending  January  5,  2000.

2.     Cost  of  sales  and  service

In  the first quarter of 1999, the Company changed the manner in which services'
labor  costs  are  reported.  The Company now classifies direct costs of service
personnel  in cost of sales and service; previously, such costs were included in
selling,  general  and  administrative  expenses.  Prior  periods  have  been
reclassified  to  conform  with  the  current  year's  presentation.

3.   Borrowing  Arrangements

          At  January  5  and  July  5,  1999, bank notes payable include  $12.6
million  and  $18.7  million,  respectively,  of  overdrafts  in accounts with a
participant  bank  to  the  Company's  credit  facility.  These  amounts  were
subsequently  funded  through  the  normal  course  of  business.

4.     Earnings  per  Common  Share

The  following is a reconciliation of the number of shares used in the basic EPS
and  diluted  EPS  computations:

<TABLE>
<CAPTION>
                            Quarter Ended July 5,
                     ---------------------------------------
                           1998                 1999
                    -------------------  -------------------
                             Per Share            Per Share
                    Shares    Amount     Shares    Amount
                    ------  -----------  ------  -----------
<S>                 <C>     <C>          <C>     <C>
Basic EPS. . . . .  11,450  $     0.44   11,697  $     0.49
Effect of dilutive
  Stock options. .     354       (0.02)      94       (0.01)
                    ------  -----------  ------  -----------
Diluted EPS. . . .  11,804  $     0.42   11,791  $     0.48
                    ======  ===========  ======  ===========
</TABLE>

<TABLE>
<CAPTION>
                            Six Months Ended July 5,
                     ---------------------------------------
                           1998                 1999
                    -------------------  -------------------
                             Per Share            Per Share
                    Shares    Amount     Shares    Amount
                    ------  -----------  ------  -----------
<S>                 <C>     <C>          <C>     <C>
Basic EPS. . . . .  11,421  $     0.81   11,691  $     0.92
Effect of dilutive
  Stock options. .     337       (0.02)     129       (0.01)
                    ------  -----------  ------  -----------
Diluted EPS. . . .  11,758  $     0.79   11,820  $     0.91
                    ======  ===========  ======  ===========
</TABLE>

                                    7 of 18
<PAGE>
5.     Supplemental  Cash  Flow  Disclosures

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

<TABLE>
<CAPTION>
                                 Six Months Ended July 5,
                                 ------------------------
                                      1998     1999
                                     -------  ------
<S>                                  <C>      <C>
Interest paid . . . . . . . . . . .  $ 1,045  $1,668
                                     =======  ======
Income taxes paid . . . . . . . . .  $ 9,353  $5,558
                                     =======  ======
Adjustments to purchase
  price of acquisition assets . . .  $     -  $1,740
                                     =======  ======

Business combinations accounted for
as purchases:
     Assets acquired. . . . . . . .  $31,734  $2,601
     Liabilities assumed. . . . . .   18,505     973
     Notes payable. . . . . . . . .    2,000     546
                                     -------  ------
     Net cash paid. . . . . . . . .  $11,229  $1,082
                                     =======  ======
</TABLE>

6.     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.

7.     Segment  Information

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

<TABLE>
<CAPTION>
                                   Quarter Ended July 5, 1998
                               -----------------------------------
                               Products   Services   Consolidated
                               ---------  ---------  -------------
<S>                            <C>        <C>        <C>
Revenues. . . . . . . . . . .  $ 142,062  $  16,781  $     158,843
Income from operations. . . .      6,603      2,189          8,792
Total assets. . . . . . . . .    169,267     39,409        208,676
Capital expenditures. . . . .        425         98            523
Depreciation and amortization      1,176        231          1,407
</TABLE>

<TABLE>
<CAPTION>
                                   Quarter Ended July 5, 1999
                               -----------------------------------
                               Products   Services   Consoldiated
                               ---------  ---------  -------------
<S>                            <C>        <C>        <C>
Revenues. . . . . . . . . . .  $ 161,703  $  25,145  $     186,848
Income from operations. . . .      4,233      6,081         10,314
Total assets. . . . . . . . .    228,403     48,720        277,123
Capital expenditures. . . . .        293        240            533
Depreciation and amortization      1,065        329          1,394
</TABLE>

                                    8 of 18
<PAGE>
<TABLE>
<CAPTION>
                                  Six Months Ended July 5, 1998
                               -----------------------------------
                               Products   Services   Consolidated
                               ---------  ---------  -------------
<S>                            <C>        <C>        <C>
Revenues. . . . . . . . . . .  $ 262,473  $  31,568  $     294,041
Income from operations. . . .     11,898      4,083         15,981
Total assets. . . . . . . . .    169,267     39,409        208,676
Capital expenditures. . . . .      1,723        209          1,932
Depreciation and amortization      2,149        419          2,568
</TABLE>

<TABLE>
<CAPTION>
                                  Six Months Ended July 5, 1999
                               -----------------------------------
                               Products   Services   Consoldiated
                               ---------  ---------  -------------
<S>                            <C>        <C>        <C>
Revenues. . . . . . . . . . .  $ 303,372  $  47,400  $     350,772
Income from operations. . . .      8,917     10,469         19,386
Total assets. . . . . . . . .    228,403     48,720        277,123
Capital expenditures. . . . .      1,027        462          1,489
Depreciation and amortization      2,475        637          3,112
</TABLE>

                                    9 of 18
<PAGE>

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

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

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

OVERVIEW.  The  Company's business is comprised of (1) the sale and leasing of a
broad  range  of  computer  equipment  including hardware, software, and related
products,  and  (2)  the provision of information technology (IT) services which
support such computer products.  On January 6, 1999, the Company transferred the
assets,  liabilities,  business,  operations  and  personnel  comprising  its IT
services business (excluding procurement and configuration services) in exchange
for  10  million  shares  of  Class B common stock of Pomeroy Select Integration
Solutions,  Inc.,  a wholly-owned subsidiary.  The separation of the IT services
business  is  a  part  of  the Company's ongoing strategy to expand its services
revenue.  The  Company  now  classifies the direct costs of service personnel in
cost  of  sales  and  service.  See  Notes  2 and 7 of the Notes to Consolidated
Financial  Statements.

TOTAL  NET  SALES  AND  REVENUES.  Total  net  sales  and revenues increased $28
million,  or  17.6%, to $186.8 million in the second quarter of fiscal 1999 from
$158.8  million  in  the  second  quarter  of  fiscal  1998.  This  increase was
attributable  to  an  increase  in  sales  to  existing and new customers and to
acquisitions  completed  in  fiscal  years  1999  and  1998.  Additionally, this
increase  reflects  a  greater  increase  in  sales  volume  as unit prices have
declined  as  compared  to  the  second  quarter  of  fiscal  1998.  Excluding
acquisitions  completed  in  fiscal  years  1999  and  1998, total net sales and
revenues  increased  9.8%.  Product  sales increased $19.6 million, or 13.8%, to
$161.7  million  in the second quarter of fiscal 1999 from $142.1 million in the
second  quarter of fiscal 1998. Excluding acquisitions completed in fiscal years
1999  and  1998,  product  sales increased 6.9%. Service revenues increased $8.4
million,  or  49.8%,  to $25.1 million in the second quarter of fiscal 1999 from
$16.8  million  in  the  second quarter of fiscal years 1999 and 1998. Excluding
acquisitions completed in fiscal years 1999 and 1998, service revenues increased
34.4%.

Total net sales and revenues increased $56.7 million or 19.3%, to $350.8 million
in  the  first  half  of  1999  from  $294.0  million in the first half of 1998.
Excluding  acquisitions completed in fiscal years 1999 and 1998, total net sales
and revenues increased 9.6%.  Product sales increased $40.9, or 15.6%, to $303.4
million in the first half of 1999 from $262.5 million in the first half of 1998.
Excluding  acquisitions  completed  in fiscal years 1999 and 1998, product sales
increased  6.9%.  Service  revenues  increased
 $15.8  million,  or 50.2%, to $47.4 million in the first half of 1999 from 31.6
million  in  the first half of 1998.  Excluding acquisitions completed in fiscal
years  1999  and  1998,  service  revenues  increased  31.9%.

GROSS  MARGINS.  Gross  margin  was  12.7%  in the second quarter of fiscal 1999
compared  to  13.1% in the second quarter of fiscal 1998.  The decrease in gross
margin  resulted  primarily  from the Company's strategic decision to obtain new
business and increase sales by aggressively pricing certain products.    Service
revenues  increased  to  13.5%  of  total  net  sales and revenues in the second
quarter  of fiscal 1999 compared to 10.6% of total net sales and revenues in the
second  quarter of fiscal 1998. Service gross margin increased to 42.6% of total
gross  margin  in  the  second  quarter  of fiscal 1999 from 31.3% in the second
quarter  of fiscal 1998. This increase in service gross margin was primarily due
to improved productivity of technical personnel. Factors that may have an impact
on  gross  margin  in the future include the further decline of unit prices, the
percentage  of equipment or service sales with lower-margin customers, the ratio
of  service  revenues to total net sales and revenues, and personnel utilization
rates.

                                    10 of 18
<PAGE>
Gross margin was 13.3% in the first half of fiscal 1999 compared to 13.1% in the
first half of fiscal 1998.  This improved overall gross margin in the first half
of  fiscal  1999 can be attributed to an increase in the volume of higher-margin
service revenues and improved gross margin of service revenues which were offset
by  the  decline  in  product  gross  margin and the growth in such lower-margin
product  sales.  Service  revenues  increased  to  13.5%  of total net sales and
revenues  in  the first half of fiscal 1999 compared to 10.7% of total net sales
and revenues in the first half of fiscal 1998. Service gross margin increased to
42.7%  of  total gross margin in the first half of fiscal 1999 from 31.1% in the
first half of fiscal 1998. This increase in service's gross margin was primarily
due  to  improved  productivity of technical personnel. Factors that may have an
impact on gross margin in the future include the further decline of unit prices,
the  percentage  of  equipment or service sales with lower-margin customers, the
ratio  of  service  revenues  to  total  net  sales  and revenues, and personnel
utilization  rates.

OPERATING  EXPENSES.  Selling,  general  and  administrative expenses (including
rent  expense)  expressed  as  a  percentage  of  total  net  sales and revenues
decreased  to  6.4% in the second quarter of fiscal 1999 from 6.7% in the second
quarter  of  fiscal  1998.  This  decrease is primarily due to the growth in net
sales  and  revenues exceeding the growth in selling, general and administrative
expenses.  Excluding  acquisitions  completed  in  fiscal  years  1999 and 1998,
selling,  general and administrative expenses expressed as a percentage of total
net  sales  and  revenues  would  have been 5.9% in the second quarter of fiscal
1999.   Total  operating  expenses  expressed as a percentage of total net sales
and revenues decreased to 7.2% in the second quarter of fiscal 1999 from 7.6% in
the  second  quarter  of  fiscal  1998  for  the  reason noted above.  Excluding
acquisitions  completed  in fiscal years 1999 and 1998, total operating expenses
expressed  as  a percentage of total net sales and revenues would have been 6.7%
in  the  second  quarter  of  fiscal  1999.

Selling,  general and administrative expenses (including rent expense) expressed
as  a  percentage of total net sales and revenues increased to 6.9% in the first
half  of  fiscal 1999 from 6.8% in the first half of fiscal 1998.  This increase
is  primarily  attributable  to the increased selling and administrative payroll
costs  experienced  in the first quarter of fiscal 1999.  Excluding acquisitions
completed  in  fiscal  years  1999 and 1998, selling, general and administrative
expenses  expressed  as  a percentage of total net sales and revenues would have
been 6.6% in the first half of fiscal 1999.  Total operating  expenses expressed
as  a  percentage of total net sales and revenues increased to 7.8% in the first
half  of  fiscal  1999 from 7.7% in the first half of fiscal 1998 for the reason
noted  above  and  the  increase  in  amortization  expense  as  a  result  of
acquisitions.  Excluding  acquisitions  completed in fiscal years 1999 and 1998,
total  operating  expenses  expressed  as  a  percentage  of total net sales and
revenues  would  have  been  7.8%  in  the  second  quarter  of  fiscal  1999.

INCOME  FROM  OPERATIONS.  Income  from  operations  increased  $1.5 million, or
17.3%,  to  $10.3 million in the second quarter of fiscal 1999 from $8.8 million
in the second quarter of fiscal 1998. The Company's operating margin was 5.5% in
the  second  quarter  of  fiscal  1999  and  fiscal  1998.

Income from operations increased $3.4 million, or 21.3%, to $19.4 million in the
first  half  of fiscal 1999 from $16.0 million in the first half of fiscal 1998.
The  Company's  operating  margin  increased to 5.5% in the first half of fiscal
1999  as  compared  to  5.4% in the first half of fiscal 1998 as the increase in
gross margin offset the increase in operating expenses as a percent of net sales
and  revenues.

INTEREST  EXPENSE.  Interest  expense  was $0.9 million in the second quarter of
fiscal  1999  and  1998.  Interest expense was $1.7 million in the first half of
fiscal 1999 as compared to  $1.3  million  in  the  first  half  of fiscal 1998.
This  increase  in interest expense in the first half of fiscal 1999 as compared
to the first half of fiscal 1998  is  primarily due to the Company's increase in
overall  debt borrowings in the  first  quarter  of  fiscal  1999 as compared to
the first quarter of fiscal
1998.

                                    11 of 18
<PAGE>
INCOME TAXES.  The  Company's effective tax rate was 40.0% in the second quarter
of  fiscal  1999  compared  to  37.0% in the second quarter of fiscal 1998.  The
adjustment  to  the  effective  tax  rate  in  the second quarter of fiscal 1999
resulted  in an overall effective tax rate of 39.6% for the first half of fiscal
1999.  For  the  first half of fiscal 1999, the Company's effective tax rate was
39.6%  as  compared  to  37.0% for the first half of fiscal 1998.  During fiscal
1998,  the  Company's  effective tax rate was reduced due to the availability of
the  Kentucky  Jobs  Development  Act  ("KJDA") credit pertaining to the initial
eligible start-up costs component of the credit.  For fiscal 1999, the Company's
KJDA  benefit will be reduced to the annual eligible lease payments component of
the  credit  plus  any  carryforward  from  prior  years.

NET INCOME.  Net income increased $0.7 million, or 13.4%, to $5.7 million in the
second  quarter of fiscal 1999 from $5.0 million in the second quarter of fiscal
1998  due to the factors described above.  Net income increased $1.5 million, or
15.8%,  to  $10.8  million in the first half of fiscal 1999 from $9.3 million in
the  first  half  of  fiscal  1998  due  to  the  factors  described  above.

                         LIQUIDITY AND CAPITAL RESOURCES

Cash  used  in operating activities was $8.7 million in the first half of fiscal
1999.  Cash  used  in  investing  activities  included  $1.5 million for capital
expenditures  and  $1.1  million  for  acquisitions.  Cash provided by financing
activities  included $17.3 million of net borrowings on bank notes payable, $0.3
million  from  the exercise of stock options less $5.2 million for repayments on
notes  payable.

A  significant  part  of  the  Company's  inventories  is financed by floor plan
arrangements  with third parties. At July 5, 1999, these lines of credit totaled
$72.0  million, including $60.0 million with Deutsche Financial Services ("DFS")
and  $12.0  million  with  IBM Credit Corporation ("ICC"). Borrowings under both
floor  plan  arrangements  are made on thirty day notes. All such borrowings are
secured  by  the  related  inventory.  Financing  on many of the arrangements is
interest  free  due to subsidies by manufacturers. The average rate on the plans
overall  is less than 1.0% per annum. The Company classifies amounts outstanding
under  the  floor  plan  arrangements  as  accounts  payable.

The  Company's  financing of receivables is provided through its Credit Facility
with  DFS  which permits the Company to borrow up to the lesser of $60.0 million
or  an  amount  based  upon  a formula of eligible trade receivables. The Credit
Facility,  which  expires  July 14, 2000, carries a variable interest rate based
solely  on  the  prime  rate  less 125 basis points. At July 5, 1999, the amount
outstanding,  which  included  $18.7  million  of  overdrafts in accounts with a
participant  bank  to  the  Company's  credit  facility, was $57.1 million at an
interest  rate  of 6.75%. Under the terms of the Credit Facility, the Company is
prohibited  from paying any cash dividends and is subject to various restrictive
covenants.

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

                                      OTHER

Year  2000  Issues

     Background.     The  following  is a discussion of the Year 2000 date issue
("Year  2000  issue")  as  it  affects  the  Company. Many computer programs and
embedded  chips  in  other  forms  of technology use only the last two digits to
identify  a  year  in a date field. As a result of this design decision, some of
these  systems  could fail to operate or fail to produce correct results if "00"
is  interpreted  to  mean  1900,  rather  than  2000.  These problems are widely
expected  to  increase  in  frequency  and severity as the year 2000 approaches.

     Assessment.     The  Company  currently  believes its potential exposure to
problems  arising  from  the  Year  2000  issue  lies  primarily in three areas:

(1)     The  Company's  internal  operating  systems  which may not be Year 2000
        compliant;
(2)     Potential Year 2000 non-compliance of systems of third parties with whom
        the  Company  has  a  business  relationship;  and,
(3)     Non-compliance  of  information  technology  products developed by third
        parties  on  which  the  Company  performs  services.

                                    12 of 18
<PAGE>
The  Company  has  completed  an  assessment  of its principal internal systems.
However,  it  continues  to  assess its Year 2000 exposure with respect to third
parties.  While  the  cost  of  these  assessment  efforts is not expected to be
material  to the Company's financial position or results of operations, there is
no  assurance  that  this  will  be  the  case.

     Internal  Operating  Systems.     The  Company is dependent upon management
information  systems  for  all phases of its operations and financial reporting.
The  Company  began  addressing  the  affect of the Year 2000 issue in 1996. The
Company  has  acquired  Year  2000  compliant  versions for all of its principal
systems  and  modules.  The  Company  is in the process of testing the Year 2000
compliant  versions  of  all  hardware  and software components and applications
pertaining  to  its  internal  operating  systems upon which the Company relies.
There  may  be  some non-critical applications that are not Year 2000 compliant.

     Third-Party  Relationships.     The failure of a supplier to deliver timely
Year  2000  compliant  products  to our customers could jeopardize the Company's
ability to meet obligations to customers. In addition, we may be liable for Year
2000  non-compliance  of  information  technology  products on which the Company
performs  services.  The Company is conducting a program to identify and resolve
Year  2000  exposure  from third parties. Any failure of third parties with whom
the Company has a business relationship to resolve Year 2000 problems with their
products  in  a  timely  manner  could materially adversely affect our business,
financial  condition  or results of operations. The Company is also dependent on
third  party service providers, such as telephone companies, banks and insurance
carriers.  The  Company  is  not  aware  of  any significant Year 2000 exposure,
however,  we  have  not  inquired or implemented any program to assure Year 2000
compliance  by  them.

     State  of Readiness.     The Company has completed testing of its principal
information  technology  systems.   The Company is now converting all operations
to  the  Year 2000 compliant system, which is estimated to be operational by the
end  of  third  quarter  of  fiscal  1999.

     Costs  to  Address  Year  2000  Issues.     Other  than  time  spent by the
Company's  own  personnel, the Company has not incurred any significant costs in
identifying  Year  2000  issues. The Company does not anticipate any significant
costs to make its internal systems Year 2000 compliant because no remediation is
expected  to  be  required.  Accordingly,  the  Company  has  not deferred other
information  technology  projects  due  to  Year  2000  efforts.

     Risks  of  Year  2000  Issues.          The  Company  believes  the  most
reasonably  likely worst case Year 2000 scenario would include a  combination of
some  or  all  of  the  following:

     (1)   Internal  IT  modules  or  systems  may  fail  to operate or may give
erroneous  information.  Such  failure  could result in shipping delays, reduced
utilization  of  technical  personnel,  inability  to  timely generate financial
reports and statements, inability of  the Company to communicate with its branch
offices,  and computer network downtime resulting in numerous inefficiencies and
higher  payroll  expenses.
     (2)   Non-IT  components in HVAC, lighting, telephone, security and similar
systems  might  fail  and  cause  the  entire  system  to  fail.
     (3)   Communications  with  customers  that  depend  upon  IT  or  non-IT
technology, such as EDI (including automatic ordering by and for customers), and
obtaining  current pricing from vendors, may fail or give erroneous information.
These  types  of  problems could result in such difficulties as the inability to
receive  or  process  customer  orders,  shipping delays, or sale of products at
erroneous  prices.
     (4)   The  unavailability  of  product  as  a  result of Year 2000 problems
experienced by one or more key vendors of the Company, or as a result of changes
in inventory levels of aggregators, VARs and similar providers in response to an
anticipated  Year  2000  problem  or  the  inability  of  the Company to develop
alternative  sources  for  products.
     (5)   Products  sold  to  some  of  the  Company's  customers could fail to
perform  some  or  all  of  their  intended  functions. In such a situation, the
Company's  maximum  obligation  would  be  to  repair  or  replace the defective
products  to  the  extent  the  Company  is required to do so under manufacturer
warranty.

     Contingency  Plans.     The  Company  believes its plans for addressing the
Year  2000  issue  are  adequate.  The  Company does not believe it will incur a
material  financial  impact  from  system failures, or from the costs associated
with  assessing  the  risks  of  failure,  arising  from  Year  2000  problems.
Consequently, the Company does not intend to create a detailed contingency plan.
In  the  event  the  Company  does not adequately identify and resolve Year 2000
issues,  the  absence  of  a  detailed contingency plan may adversely affect its
business,  financial  condition  and  results  of  operations.

                                    13 of 18
<PAGE>


                        POMEROY COMPUTER RESOURCES, INC.

                           PART II - OTHER INFORMATION

Items  1  to  3     None

Item  4  Submission  of  Matters  to  a  Vote  of  Security  Holders

          On  June  9, 1999, the Company held its annual meeting of stockholders
for  the  following  purposes:

1.     To  elect  seven  directors;

2.     To  approve  an increase in the number of shares of common stock reserved
for  issuance  under the Company's 1992 Non-Qualified and Incentive Stock Option
Plan  from  1,850,000  shares  to  2,350,000.

The  voting  on  the  above  matters  by  the  stockholders  was  as  follows:

<TABLE>
<CAPTION>
                Matter                       For      Withheld
----------------------------------------  ----------  --------
Election of Directors:
----------------------------------------
<S>                                       <C>         <C>
David B. Pomeroy, II                      10,225,563   626,494
Stephen E. Pomeroy                        10,221,303   630,764
Dr. David Rosenthal                       10,224,989   627,068
Michael Rohrkemper                        10,229,291   622,766
James H. Smith, III                       10,228,391   623,666
William H. Lomicka                        10,227,066   624,991
Vincent Rinaldi                           10,226,966   625,091

Approve an increase in the number of
Shares of common stock reserved for
issuance under the Company's 1992
Non-Qualified and Incentive Stock Option
Plan from 1,850,000 to 2,350,000 shares    8,434,860   332,256
</TABLE>

Holders  of  12,944 shares abstained from voting on the forgoeing proposal.  The
number  of shares voted in favor of the proposal was sufficient for its passage.

Item  5  None

Item  6  Exhibits  and  Reports  on  Form  8-K

<TABLE>
<CAPTION>
(a) Exhibits
-------------
<C>            <C>       <S>
        10(i)            Material Agreements

                (hh)(1)  The Asset Purchase Agreement dated
                         May 6, 1999 by, between and among
                         Pomeroy Computer Resources, Inc.,
                         Pomeroy Select Integration Solutions,
                         Inc., Systems Atlanta Commercial
                         Systems, Inc. and B. Scott Dobson,
                         Charley G. Dobson, Betty H. Dobson,
                         and Tyler H. Dobson

                                    14 of 18
<PAGE>
                (hh)(2)  Employment Agreement by and
                         between Pomeroy Computer
                         Resources, Inc. and B. Scott Dobson,
                         dated May 6, 1999

                (hh)(3)  Subordinated Promissory Note issued
                         by Pomeroy Computer Resources,
                         Inc. to Systems Atlanta Commercial
                         Systems, Inc., dated May 6, 1999

                (hh)(4)  Subordinated Promissory Note issued
                         by Pomeroy Select Integration
                         Solutions, Inc. to Systems Atlanta
                         Commercial Systems, Inc., dated May
                         6, 1999

                (hh)(5)  General Bill of Sale and Assignment of
                         the Asset Purchase Agreement with
                         Pomeroy Computer Resources, Inc.

                (hh)(6)  General Bill of Sale and Assignment of
                         the Asset Purchase Agreement with
                         Pomeroy Select Integration Solutions,
                         Inc.

                (hh)(7)  Assignment and Assumption
                         Agreement by and between Systems
                         Atlanta Commercial Systems, Inc. and
                         Pomeroy Computer Resources, Inc.,
                         dated May 6, 1999

                (hh)(8)  Assignment and Assumption
                         Agreement by and between Systems
                         Atlanta Commercial Systems, Inc. and
                         Pomeroy Select Integration Solutions,
                         Inc.

                (hh)(9)  Assumption of Liabilities of the Asset
                         Purchase Agreement by and between
                         Systems Atlanta Commercial
                         Systems, Inc. and Pomeroy Computer
                         Resources, Inc., dated May 6, 1999

               (hh)(10)  Assumption of Liabilities of the Asset
                         Purchase Agreement by and between
                         Systems Atlanta Commercial
                         Systems, Inc. and Pomeroy Select
                         Integration Solutions, Inc.

               (hh)(11)  Letter Agreement regarding Contracts
                         by and between Systems Atlanta
                         Commercial Systems, Inc. and
                         Pomeroy Computer Resources, Inc.,
                         dated May 6, 1999

               (hh)(12)  Letter Agreement regarding Contracts
                         by and between Systems Atlanta
                         Commercial Systems, Inc. and
                         Pomeroy Select Integration Solutions,
                         Inc.

                                    15 of 18
<PAGE>
               (hh)(13)  Power of Attorney issued to Pomeroy
                         Computer Resources, Inc. by Systems
                         Atlanta Commercial Systems, Inc.,
                         dated May 6, 1999

               (hh)(14)  Power of Attorney issued to Pomeroy
                         Select Integration Solutions, Inc. by
                         Systems Atlanta Commercial
                         Systems, Inc., dated May 6, 1999

               (hh)(15)  Consent for Use of Similar Name by
                         Systems Atlanta Commercial
                         Systems, Inc. to Pomeroy Computer
                         Resources, Inc., dated May 6, 1999

               (hh)(16)  Consent for Use of Similar Name by
                         Systems Atlanta Commercial
                         Systems, Inc. to Pomeroy Select
                         Integration Solutions, Inc., dated May
                         6, 1999

               (hh)(17)  Noncompetition Agreement by and
                         between Systems Atlanta Commercial
                         Systems, Inc. and Pomeroy Computer
                         Resources, Inc., dated May 6, 1999

               (hh)(18)  Noncompetition Agreement by and
                         between Systems Atlanta Commercial
                         Systems, Inc. and Pomeroy Select
                         Integration Solutions, Inc., dated May
                         6, 1999

               (hh)(19)  Noncompetition Agreement by and
                         between B. Scott Dobson and
                         Pomeroy Computer Resources, Inc.,
                         dated May 6, 1999

               (hh)(20)  Noncompetition Agreement by and
                         between B. Scott Dobson and
                         Pomeroy Select Integration Solutions,
                         Inc., dated May 6, 1999

               (hh)(21)  Employment Agreement by and
                         between Pomeroy Computer
                         Resources, Inc. and Tyler H. Dobson

               (hh)(22)  Award Agreement between Pomeroy
                         Computer Resources, Inc. and B.
                         Scott Dobson, dated May 6, 1999

               (hh)(23)  Award Agreement between Pomeroy
                         Computer Resources, Inc. and Tyler
                         H. Dobson, dated May 6, 1999

                         Incentive Deferred Compensation
               (hh)(24)  Agreement by and between Pomeroy
                         Computer Resources, Inc. and B.
                         Scott Dobson, dated May 6, 1999

                                    16 of 18
<PAGE>
                         Incentive Deferred Compensation
               (hh)(25)  Agreement by and between Pomeroy
                         Computer Resources, Inc. and Tyler
                         H. Dobson, dated May 6, 1999

                         Noncompetition Agreement by and
               (hh)(26)  between Tyler H. Dobson and
                         Pomeroy Select Integration Solutions,
                         Inc., dated May 6, 1999

                         Noncompetition Agreement by and
               (hh)(27)  between Tyler H. Dobson and
                         Pomeroy Computer Resources,
                          Inc., dated May 6, 1999

                         Noncompetition Agreement by and
               (hh)(28)  between Charley G. Dobson and
                         Pomeroy Select Integration Solutions,
                         Inc., dated May 6, 1999

                         Noncompetition Agreement by and
               (hh)(29)  between Charley G. Dobson and
                         Pomeroy Computer Resources,
                          Inc., dated May 6, 1999

                          Noncompetition Agreement by and
               (hh)(30)  between Betty H. Dobson and
                         Pomeroy Computer Resources,
                          Inc., dated May 6, 1999

                         Noncompetition Agreement by and
               (hh)(31)  between Betty H. Dobson and
                         Pomeroy Select Integration Solutions,
                          Inc., dated May 6, 1999

                         General Bill of Saleand Assignment of
               (hh)(32)  the Asset Purchase Agreement
                         between Systems Atlanta Commercial
                         Systems, Inc. and Pomeroy Computer
                         Resources, Inc.

                         General Bill of Sale and Assignment of
               (hh)(33)  the Asset Purchase Agreement
                         between Systems Atlanta Commercial
                         Systems, Inc. and Pomeroy Select
                         Integration Solutions, Inc.

           11            Computation of Earnings per Share

           27            Financial Data Schedules
</TABLE>

                                    17 of 18
<PAGE>
(b)  Reports  on  Form  8-K     On  June  10,  1999, the Company filed a current
                                report  on  Form  8-K announcing  the  execution
                                of  a definitive agreement whereby the Company
                                would purchase the assets and assume certain
                                liabilities of Systems Atlanta Commercial
                                Systems,  Inc.






                                    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:  August  12,  1999         By: /s/ Stephen E. Pomeroy
                                     ----------------------
                                     Stephen E. Pomeroy
                                     Chief Financial Officer and
                                     Chief Accounting Officer

                                    18 of 18
<PAGE>