UNITED STATES
                   SECURITIES AND EXCHANGE COMMISSION
                         WASHINGTON, D.C. 20549


                               FORM 10-Q



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


For the fiscal quarter ended March 26, 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   0-25246



                   WINSLOEW FURNITURE, INC.


(Exact name of registrant as specified in its charter)


            FLORIDA                                63-1127982
-------------------------------                 -------------------
(State or other jurisdiction of                 (I.R.S. Employer
incorporation or  organization)                 Identification No.)


160 VILLAGE STREET BIRMINGHAM,ALABAMA          		35242
--------------------------------------------       -----------
	(Address of principal executive offices)		       		(Zip Code)


(Registrant's telephone number, including Area Code)  (205) 408-7600


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 filing requirements for the past 90 days.    
Yes _X_.     No___.

Indicate the number of shares outstanding of each of the 
issuer's classes of common stock as of the latest practicable 
date.


    Class                           Shares Outstanding at April 29, 1999
---------------                    ------------------------------------
$ .01 par value                               7,181,908


                   WINSLOEW FURNITURE, INC.

                          INDEX




PART I. 	FINANCIAL INFORMATION	                          Page

Item 1.	Financial Statements
  		Consolidated Balance Sheets ......................   	3
		Consolidated Statements of Income ................   	4
		Consolidated Statements of Cash Flows ............   	5
		Notes to Consolidated Financial Statements .......  6-8	

Item 2.	Management's Discussion and Analysis of 
        	Financial Condition and Results of Operations ....  9-12


PART II.	OTHER INFORMATION

Item 1.	Legal Proceedings ...................................	13

Item 4.	Submission of Matters to a Vote of Security 
		Holders .............................................	13

Item 6.	Exhibits and Reports on Form 8-K  ...................	13

Signatures ...................................................... 14

                                     2

             WinsLoew Furniture, Inc. and Subsidiaries
                  Consolidated Balance Sheets 
                         (Unaudited)              
			
			
(In thousands except share
and per share amounts)                 March 26,       December 31,
                                          1999            1998
                                       ---------       ------------
Assets			
Cash and cash equivalents                $ 1,963         $ 1,475 
Accounts receivable, less
  allowances for doubtful accounts        31,278          23,647
Inventories                               12,926          12,206 
Prepaid expenses and other
  current assets                           3,891           4,638
                                         -------        --------
          Total current assets            50,058          41,966 
			
Property, plant and equipment, net        13,684          13,948 
Goodwill, net                             26,955          27,176 
Other assets                               1,129           1,463
                                         -------         -------
                                         $91,826         $84,553 
                                         =======         =======
			
Liabilities and Stockholders' Equity			
Current portion of long-term debt        $    35         $    47
Accounts payable                           4,598           4,377 
Other accrued liabilities                 10,673           9,952
Net liabilities of discontinued
  operations                               1,715           1,750
                                         -------         -------
          Total current liabilities       17,021          16,126 
			
Long-term debt, net of current portion     6,669           1,400 
Deferred income taxes                        912             801 
                                         -------         -------
          Total liabilities               24,602          18,327
                                         -------         -------
			
Commitments and contingencies 			
			
Stockholders' equity:			
 Preferred stock, par value $.01
  per share, 5,000,000 shares
  authorized, none issued                     --              --
 Common stock; par value $.01
  per share, 20,000,000 shares
  authorized, 7,181,908 and 7,294,408
  shares issued and outstanding at
  March 26, 1999 and December 31, 1998        72              73
 Additional paid-in capital               16,612          19,797 
 Retained earnings                        50,540          46,356
                                         -------         -------
          Total stockholders' equity      67,224          66,226 
                                         -------         -------
                                         $91,826         $84,553
                                         =======         =======
			
                           See accompanying notes.          

                                     3

             WinsLoew Furniture, Inc and Subsidiaries                 
                  Consolidated Statements of Income                
                         (Unaudited)              
			
			
                                     For the Quarters Ended   
(In thousands except               -------------------------                   
per share amounts)                  March 26,      March 27,
                                     1999            1998
                                   ----------     ----------  
Net sales                          $32,910         $27,576 
Cost of sales                       20,031          17,946 
                                   -------         ------- 
   Gross profit                     12,879           9,630
			
Selling, general and
  administrative expenses            5,725           4,515
Amortization                           316             244 
                                   -------         ------- 
   Operating income                  4,667           2,667
			
Interest expense                       123             333 
                                   -------         ------- 
  Income before income taxes         6,715           4,538 
Provision for income taxes           2,531           1,665 
                                   -------         ------- 
   Net income                       $4,184         $ 2,873
                                   =======         =======

Basic earnings per share             $0.58           $0.38
                                     =====           =====
			
Weighted average number of shares    7,220           7,535
                                     =====           =====



Diluted earnings per share           $0.56           $0.37
                                     =====           =====
			
Weighted average number of shares
  and common stock equivalents       7,434           7,683
                                     =====           =====

                          See accompanying notes.

                                     4


             WinsLoew Furniture, Inc. and Subsidiaries                        
               Consolidated Statements of Cash Flows                    
                         (Unaudited)                      
				
				
		 		 
(In thousands)                                   For the Quarters Ended
                                                ------------------------		
                                                March 26,      March 27,
                                                  1999            1998
                                                ---------       -------- 
Cash flows from operating activities:				
Net income                                         $4,184        $2,873 
Adjustments to reconcile net income to net cash          
 provided by (used in) operating activities:                 
Depreciation and amortization                         692           607 
Provision for losses on accounts receivable           377            79
Change in net assets held for sale                     --           805 
Changes in operating assets and liabilities,             
 net of effects from acquistions and dispositions:           
 Accounts receivable                               (8,008)       (6,540)
 Inventories                                         (720)         (272)
 Prepaid expenses and other current assets            747         2,635 
 Other assets                                         239          (715)
 Accounts payable                                     221         1,203 
 Other accrued liabilities                            686           485 
 Deferred income taxes                                111          (622)
                                                   -------       -------
   Total adjustments                               (5,655)       (2,335)
                                                   -------       -------
   Net cash provided by (used in)
     operating activities                          (1,471)          538 
                                                   -------       -------

Cash flows from investing activities:				
 Capital expenditures, net of disposals              (112)         (334)
                                                   -------       -------
 Net cash used in investing activities               (112)         (334)
                                                   -------       ------- 

Cash flows from financing activities:
 Net borrowings under revolving
   credit agreements                                5,257           795
 Proceeds from issuance of common stock, net           --           168 
 Repurchase and cancellation of stock              (3,186)           -- 
                                                   -------       ------- 

Net cash provided by financing activities           2,071           963
                                                   -------       -------
   Net increase in cash and cash equivalents          488         1,167 
Cash and cash equivalents at beginning of year      1,475           707 
                                                   -------       -------
Cash and cash equivalents at end of period         $1,963        $1,874
                                                   =======       =======
				
Supplemental disclosures:				
        Interest paid                                $ 28          $259 
        Income taxes paid                            $155           $28 
                                                   =======       =======
				
                          See accompanying notes                   

                                     5


WINSLOEW FURNITURE, INC. AND SUBSIDIARIES
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
(Unaudited)



1.  Basis of Presentation

The accompanying unaudited consolidated financial statements of WinsLoew 
Furniture, Inc. and subsidiaries (the "Company" or "WinsLoew") that are for 
interim periods do not include all disclosures provided in the annual 
consolidated financial statements.  These unaudited consolidated financial 
statements should be read in conjunction with the annual consolidated 
financial statements and notes thereto contained in the Company's Annual 
Report on Form 10-K for the year ended December 31, 1998, as filed with the
Securities and Exchange Commission.

All material intercompany balances and transactions have been eliminated.  
The preparation of the consolidated financial statements requires the use of 
estimates in the amounts reported.

In the opinion of the Company, the accompanying unaudited consolidated 
financial statements contain all adjustments (which are of a normal recurring 
nature) necessary for a fair presentation of the results for the interim 
periods.  The results of operations are presented for the Company's first 
quarter, which is from January 1 through March 26, 1999.  The results of 
operations for this period are not necessarily indicative of the results to be
expected for the full year.

2.  Inventories

Inventories consisted of the following:

(In thousands)
                          March 26,    December 31, 
                           1999           1998
                         ----------    ------------
Raw materials             $9,739          $9,288
Work in process            1,619           1,521
Finished Goods             1,568           1,397
                         -------         -------  
                         $12,926         $12,206
                         =======         =======

3.  Long-term Debt

WinsLoew's amended senior credit facility provides the Company with a variable
amount available under the revolving line of credit.  The amount available 
under its revolving credit line is $20 million between July 1 each year 
through December 31.  The Company may, at its option, elect to increase the 
revolving credit line at January 1 through the following June 30 to a 
maximum of $40 million.  At January 1, 1999, the Company elected to set the
maximum amount available under the revolving credit line at $35 million.

4.  Capital Stock

In January 1998, WinsLoew's Board of Directors approved a plan to acquire up to
1,000,000 shares of the Company's common stock. The purchases are being funded
by the Company's senior credit facility (see Note 3 above).  At December 31, 
1998, there were 704,000 shares available under the plan.  Since December 31, 
1998 and as of March 26, 1999, the Company has acquired 112,500 shares for
$3.2 million.

                                     6

5.  Segment Information    

The Company has three segments organized and managed based on the products 
sold.  The Company evaluates performance and allocates resources based on 
gross profit.  There are no intersegment sales/transfers.  
Export revenues are not material.
                              
(In thousands)                                     Three Months Ended    
                                                ------------------------		
                                                March 26,      March 27,
                                                  1999            1998
                                                ---------       --------
REVENUES:
Casual products                                  $13,634         $9,630
Contract seating products                         15,885         15,498 
Ready to assemble products                         3,391          2,448
                                                 -------        -------
   Total revenues                                $32,910        $27,576
                                                 =======        =======
SEGMENT GROSS PROFIT:
Casual products                                  $ 6,467         $4,354
Contract seating products                          5,619          4,769 
Ready to assemble products                           793            507
                                                 -------        -------
   Total segment gross profit                     12,879          9,630
Reconciling items:
Selling, general and administrative
   expenses                                        5,725          4,515
Amortization                                         316            244
                                                 -------        -------
   Operating income                                6,838          4,871
Interest expense-net                                 123            333
                                                 -------        -------
Income from continuing operations
   before income taxes                            $6,715         $4,538 
                                                 =======        =======
                          
(In thousands)                                  Mar. 26,       Dec. 31,
                                                  1999           1998
                                                --------       --------
SEGMENT ASSETS:                        
Casual products                                  $60,104        $51,880
Contract seating products                         22,808         23,486 
Ready to assemble products                         7,241          6,496
                                                 -------        -------
   Total                                          90,153         81,862
Reconciling items:
Corporate                                          1,673          2,691
                                                 -------        -------
Total consolidated assets                        $91,826        $84,553
                                                 =======        =======

6. Subsequent Event

On March 30, 1999, WinsLoew and Trivest Furniture Corporation (the "Purchaser),
a Florida corporation formed by Earl W. Powell of Trivest, Inc., who is also 
the Chairman of the Company's Board of Directors, amended their Agreement
and Plan of Merger to, among other things, (1) increase the per share cash 
purchase price from $30.00 per share to $33.00 per share, (2) increase the
"break-up" fee, and (3) eliminate the Purchaser's financing condition.
The amendment to the Agreement and Plan of Merger was approved by WinsLoew's
Board of 
                                     7    

6. Subsequent Event (continued)

Directors, as well as the Special Committee of the Board appointed to evaluate
the initial Trivest proposal and possible strategic alternatives.

Pursuant to the amended agreement, the proposed merger is subject, among 
other things, to (1) shareholder approval and (2) compliance with all 
applicable regulatory and governmental requirements.  Accordingly, there can 
be no assurance that the merger will be consummated.

                                     8    

     Management's Discussion and Analysis of Financial Condition
              and Results of Operations


General

WinsLoew is comprised of companies engaged in the design, manufacture and 
distribution of casual furniture and contract seating furniture.  WinsLoew's 
casual furniture products are distributed through independent manufacturer's 
representatives and are constructed of extruded and tubular aluminum and cast 
aluminum.  These products are distributed through fine patio stores, 
department stores and full line furniture stores nationwide.  WinsLoew's
contract seating products are distributed to a broad customer base, which
includes architectural design firms and restaurant and lodging chains.  

During 1997 the Company adopted a plan to dispose of its RTA operations.  
WinsLoew's RTA products included ergonomically-designed computer workstations,
which the Company denoted as "space savers", promotionally-priced coffee 
and end tables, wall units and rolling carts and an extensive line of
futons, futon frames and related accessories.  Distribution of RTA furniture
products was primarily through mass merchandisers, catalogue wholesalers and
specialty retailers.

The Company planned to sell two of the businesses and liquidating the assets 
related to the futon business.    During 1998 the Company sold one 
of the businesses, completed the liquidation of the futon business and decided
to retain its Southern Wood business (see Note 2 to Notes to the Consolidated 
Financial Statements).

The amounts reflected hereafter include Southern Wood as a continuing 
operation.

Results of Operations

The following table sets forth net sales, gross profit and 
gross margin as a percent of net sales for each of the 
Company's product lines (in thousands, except for 
percentages):

                                Three Months Ended
                  --------------------------------------------------
                       March 26, 1999             March 27, 1998
                  -----------------------    ------------------------
                   Net     Gross   Gross      Net      Gross   Gross
                   Sales   Profit  Margin     Sales    Profit  Margin
                  ------- -------- ------    --------  ------  ------

Casual furniture  $13,634  $6,467  47.4%      $ 9,630  $4,354  45.2%
Contract seating   15,885   5,619  35.4%       15,498   4,769  30.8%
RTA                 3,391     793  23.4%        2,448     507  20.7%
                  ------- -------             -------  ------
Total             $32,910  12,879  39.1%      $27,576  $9,630  34.9%
                  ======= =======             =======  ======

                                     9    

The following table sets forth certain information relating 
to the Company's operations expressed as a percentage of the 
Company's net sales:


                                Three Months Ended
                         ------------------------------                       
                         March 26,            March 27, 
                           1999                 1998
                         ---------            ---------
Gross margin               39.1%                34.9%
Selling, general and
 administrative expense    17.4%                16.4%
Amortization                1.0%                 0.9%
Operating income           20.7%                17.7% 
Interest expense, net       0.4%                 1.2%
Income before income 
 taxes                     20.3%                16.5%
Net income                 12.7%                10.4%

Comparison of First Quarters Ended March 26, 1999 and March 
27, 1998

Net Sales: WinsLoew's consolidated net sales for the first quarter of 1999, 
$32.9 million, increased $5.3 million or 19.3% from $27.6 million in the first
quarter of 1998.
 
The Company's Casual and RTA product lines experienced strong sales 
increases, while the Contract Seating product line was relatively flat during 
the first quarter of 1999, increasing 2.5%.  Sales of casual products 
increased 41.6% in the first quarter of 1999, compared to the first 
quarter of 1998. If Tropic Craft, which was purchased in the third quarter
of 1998, is excluded, sales of casual products increased 29.2%.
Management believes that this increase in demand is primarily due to the
Company's emphasis on quality, leading the industry through innovative
designs and providing customer flexibility with its delivery program.
RTA product sales increased 38.5% in the first quarter of 1999, compared to
the first quarter of 1998, primarily due to increased demand across the board
on all RTA furniture.

Gross Margin:	Consolidated gross margin was 39.1% in the first quarter 
of 1999, compared to 34.9% in the first quarter of 1998.  All three of 
the Company's product lines contributed to the increase in gross margin.  The 
casual product line gross margin improved to 47.4% in the first quarter of 1999
compared to 45.2% in the first quarter of 1998, due to increased demand and 
improved operating efficiencies.  The gross margin for contract seating 
products improved to 35.4% in the first quarter of 1999 compared to 30.8% 
in the first quarter of 1998 due to a favorable product mix and improved 
profit margins on its core products.  The RTA product line gross margin 
improved to 23.4% in the first quarter of 1999 compared to 20.7% in the
first quarter of 1998, due to increased demand and improved operating
efficiencies.

Selling, General and Administrative Expenses:	Selling, general and 
administrative (SG&A) expenses increased $1.2 million in the first quarter of 
1999, compared to the first quarter of 1998 SG&A expense of $4.5 million.  The
increase was primarily the result of sales related expenditures.

Operating Income:	As a result of the above, operating income increased by $1.9
million, to $6.8 million (20.7% of net sales) in the first quarter of 1999 
compared to $4.9 million (17.7% of net sales) in the first quarter of 1998.


Interest Expense:	The Company's interest expense decreased $210,000 in the 
first quarter of 1999, compared to the first quarter of 1998, due to lower
outstanding debt balances.

                                     10   

Provision for Income Taxes:	The Company's effective tax rate for the first 
quarter of 1999 was 37.7% compared to 36.7% for the first quarter of 1998.  The
effective tax rate is greater than the federal statutory rate primarily due to
the effect of state income taxes and non-deductible goodwill amortization.

Seasonality and Quarterly Information

The furniture industry is cyclical and sensitive to changes in general economic
conditions, consumer confidence, discretionary income, and interest rate levels
and credit availability.

Sales of casual products are typically higher in the second and fourth quarters
of each year, primarily as a result of: (1) high retail demand for casual 
furniture in the second quarter, preceding the summer months, and (2) the 
impact of special sales programs on fourth quarter sales.  The Company's
casual product sales will also be affected by weather conditions during 
the peak retail selling season with a resulting impact on consumer 
purchases of outdoor furniture products.

The results of operations for any interim quarter are not necessarily 
indicative of results for a full year.

Liquidity and Capital Resources

The WinsLoew's short-term cash needs are primarily for working capital to 
support its debt service, accounts payable, and inventory requirements.  The 
Company has historically financed its short-term liquidity needs with 
internally generated funds and revolving credit facility borrowings.
The Company actively monitors its cash balances and applies available funds
to reduce borrowings under its long-term revolving line of credit.
At March 26, 1999, the Company has $33.0 million of working capital and
$24.6 million of unused and available funds under its credit facilities.

In May 1998, WinsLoew amended its senior credit facility to provide for capital
stock purchases not to exceed, in aggregate, $10 million (see Note 4 to the 
Consolidated Financial Statements).  As of March 26, 1999 there was 
$2.9 million available for such repurchases.

Cash Flows From Operating Activities:	Cash provided by (used in) operating 
activities was $(1.5) million and $0.5 million for the first three months of 
1999 and 1998, respectively. The decrease in cash provided by operations in the
first three months of 1999 compared to 1998 was primarily due to the overall 
improvement in profits and its seasonal effect on accounts receivable.

Cash Flows From Investing Activities:	Cash used in  investing activities was 
$0.1 million and $0.3 million for the first three months of 1999 and 1998, 
respectively.  Cash used by investing activities for the first three months of
1999  and 1998 was primarily due to the purchase of machinery and equipment.

Cash Flows From Financing Activities:	Net cash provided by financing 
activities was $2.1 million in the first three months of 1999 compared to $1.0
million in the first three months of 1998. Cash was provided by the Company's 
revolving credit facilities (see Note 3 to the Consolidated Financial 
Statements) to repurchase shares of the Company's stock (see Note 4 to the 
Consolidated Financial Statements), and provide for seasonal working capital 
needs.  

At March 26, 1999, the Company has no material commitments for capital 
expenditures.

Foreign Exchange Forward Contracts

WinsLoew purchases some raw materials from several Italian suppliers.  These 
purchases expose the Company to the effects of fluctuations in the value of the
U.S. dollar versus the Italian lira.  If the U.S. dollar declines in value 
versus the Italian lira, the Company will pay more in U.S. 

                                     11   

Foreign Exchange Forward Contracts (continued)

dollars for these purchases.  To reduce its exposure to loss from such 
potential foreign exchange fluctuations, the Company will occasionally enter
into foreign exchange forward contracts.  These contracts allow the Company
to buy Italian lira at a predetermined exchange rate and thereby transfer
the risk of subsequent exchange rate fluctuations to a third party.
However, if the Company is unable to continue such forward contract
activities and the Company's inventories increase in connection with
expanding sales activities, a weakening of the U.S. dollar against the
Italian lira could result in reduced gross margins.  The Company did not
enter into and did not have outstanding any foreign currency forward
contracts during the first quarter of 1999.  The Company elected to hedge a
portion of its exposure to purchases made in 1998 by entering into foreign
currency forward contracts with a value of $1.7 million, all of were
outstanding and unsettled at March 27, 1998, maturing at approximately
$330,000 per month.  The Company did not incur significant gains or losses
from these foreign currency transactions.  

Year 2000

The Company began an assessment of the Year 2000 issue on its systems in mid 
1995. Based on the assessment, the Company determined that it was necessary to
replace portions of its software and hardware so that those systems will 
properly utilize dates beyond December 31, 1999.  To date, approximately 91% of
the Company's continuing operations business critical systems have been 
remediated and tested at a cost of approximately $0.5 million, which was
provided by internally generated funds.  This process is projected to be 
completed by mid to late 1999 at minimal additional cost.

The Company has contacted its significant suppliers and customers concerning 
Year 2000 compliance.  Based on these discussions the Company is not aware of 
any supplier or customer with a Year 2000 issue that would materially impact
the Company's financial position, results of operations or liquidity.  However,
WinsLoew has no means of ensuring that suppliers or customers will be Year 2000
ready.  The effect of non-compliance by third parties is not determinable.  

Management believes that it has substantially completed an effective program to
resolve the Year 2000 issue in a timely manner.  In the event that the Company
is unable to complete the program or if the program is not successful, 
management believes that it has established adequate contingency plans
involving manual systems, maintaining increased inventory levels and 
adjusting staffing levels for it's business critical systems and that such
an event would not materially impact the Company's financial position.
However, disruptions in the general economy resulting for Year 2000 issues
could adversely affect the Company.

                                     12

Part II.		Other Information

Item 1.  Legal Proceedings

The Company is, from time to time, involved in routine litigation.  No such 
routine litigation in which the Company is presently involved is material 
to its financial position, results of operations, or liquidity.


Item 4.  Submission of Matters to a Vote of Security Holders

         (a)	None

Item 6.  Exhibits and Reports on Form 8-K

	   (a)  Exhibits 27 - Financial Data Schedule		
		
	   (b)  Reports on Form 8-K

		  During the quarter for which this Quarterly Report on Form 
		  10-Q is filed, the Registrant filed a current report on 		  
    Form 8-K, dated March 11, 1999.			
			
		  During the quarter for which this Quarterly Report on Form 	
 	  10-Q is filed, the Registrant filed a current report on
    Form 8-K, dated April 1, 1999.

                                     13

                          SIGNATURES



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.







                              WINSLOEW FURNITURE, INC.




                               /s/ Bobby Tesney
                               -----------------
April 29, 1999                 BOBBY TESNEY
                               President and Chief Executive Officer




                               /s/ Vincent A. Tortorici, Jr.
                               -----------------------------
April 29, 1999                 VINCENT A. TORTORICI, Jr.
                               Chief Financial Officer


                                     12