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 27, 1998


                            OR

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

For the transition period from             to



Commission File Number   0-25246



                   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.)


201 CAHABA VALLEY PARKWAY, PELHAM,  ALABAMA          35124
--------------------------------------------       -----------
	(Address of principal executive offices)		       		(Zip Code)


(Registrant's telephone number, including Area Code)  (205) 403-0206


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 24, 1998
---------------                    ------------------------------------
$ .01 par value                               7,542,258


                   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 ....................... 	6-7

Item 2.	Management's Discussion and Analysis of 
        Financial Condition and Results of Operations .............. 	8-10


PART II.	OTHER INFORMATION

Item 1.	Legal Proceedings .......................................... 	11

Item 4.	Submission of Matters to a Vote of Security 
  Holders ...........................................................	11

Item 6.	Exhibits and Reports on Form 8-K  .......................... 	11

Signatures ......................................................... 	12

                                     2

             WinsLoew Furniture, Inc. and Subsidiaries
                  Consolidated Balance Sheets 
                         (Unaudited)              
			
			
(In thousands except share
and per share amounts)                 March 27,       December 31,
                                          1998            1997
                                       ---------       ------------
Assets			
Cash and cash equivalents                $ 1,874         $   707 
Accounts receivable, less
  allowances for doubtful accounts        27,417          21,124
Inventories                                9,400           9,096 
Prepaid expenses and other
  current assets                           4,744           7,391
Net assets of discontinued operations      1,330           2,057
                                         -------        --------
          Total current assets            44,765          40,375 
			
Net assets of discontinued operations      6,557           6,860 
Property, plant and equipment, net        10,371          10,320 
Goodwill, net                             20,850          21,021 
Other assets                               1,405             763
                                         -------         -------
                                         $83,948         $79,339 
                                         =======         =======
			
Liabilities and Stockholders' Equity			
Current portion of long-term debt        $   514         $   515
Accounts payable                           4,262           3,187 
Other accrued liabilities                  7,784           7,336
                                         -------         -------
          Total current liabilities       12,560          11,038 
			
Long-term debt, net of current portion    16,704          15,908 
Deferred income taxes                        745           1,367 
                                         -------         -------
          Total liabilities               30,009          28,313
                                         -------         -------
			
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, 7,542,258 and 7,526,508
  shares issued and outstanding at
  March 27, 1998 and December 31, 1997        75              75
 Additional paid-in capital               25,094          24,926 
 Retained earnings                        28,770          26,025
                                         -------         -------
          Total stockholders' equity      53,939          51,026 
                                         -------         -------
                                         $83,948         $79,339
                                         =======         =======
			
                           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 27,      March 28,
                                     1998            1997
                                   ----------     ----------  
Net sales                          $25,128         $23,136 
Cost of sales                       16,004          15,783 
                                   -------         ------- 
   Gross profit                      9,124           7,353
			
Selling, general and
  administrative expenses            4,213           4,442
Amortization                           244             244 
                                   -------         ------- 
   Operating income                  4,667           2,667
			
Interest expense                       333             857 
Income from continuing
  operations before income taxes     4,334           1,810 
Provision for income taxes           1,589             717 
                                   -------         ------- 
Income from continuing operations    2,745           1,093
(Loss) from discontinued
  operations, net of taxes              --            (275)
                                   -------         ------- 
   Net income                       $2,745         $   818
                                   =======         =======

Basic earnings (loss) per share:			

Income from continuing operations    $0.36           $0.15
(Loss) from discontinued operations,                
  net of taxes                          --           (0.04)
                                     -----           ------
  Net income                         $0.36           $0.11
                                     =====           ======
			
Weighted average number of shares    7,535           7,443
                                     =====           =====


Diluted earnings (loss) per share:

Income from continuing operations    $0.36           $0.15
(Loss) from discontinued operations,                
  net of taxes                          --           (0.04)
                                     -----           ------
  Net income                         $0.36           $0.11
                                     =====           ======
			
Weighted average number of shares
  andcommon stock equivalents        7,683           7,495
                                     =====           =====

                          See accompanying notes.

                                     4


             WinsLoew Furniture, Inc. and Subsidiaries                        
               Consolidated Statements of Cash Flows                    
                         (Unaudited)                      
				
				
		 		 
(In thousands)                                    For the Quarters Ended
                                                -------------------------		
                                                March 27,       March 28,
                                                  1998            1997
                                                ---------       --------- 
Cash flows from operating activities:				
Net income                                         $2,745          $818 
Adjustments to reconcile net income to net cash          
 provided by (used in) operating activities:                 
Depreciation and amortization                         530           558 
Provision for losses on accounts receivable            67           (52)
Change in net assets held for sale                  1,030        (2,022)
Changes in operating assets and liabilities,             
 net of effects from acquistions and dispositions:           
 Accounts receivable                               (6,360)       (7,767)
 Inventories                                         (304)         (320)
 Prepaid expenses and other current assets          2,647         3,060 
 Other assets                                        (715)           70 
 Accounts payable                                   1,075            79 
 Other accrued liabilities                            448         1,405 
 Deferred income taxes                               (622)           45
                                                   -------       -------
   Total adjustments                               (2,204)       (4,944)
                                                   -------       -------
   Net cash provided by (used in)
     operating activities                             541        (4,126)
                                                   -------       -------

Cash flows from investing activities:				
 Capital expenditures, net of disposals              (337)         (241)
                                                   -------       -------
 Net cash (used in) investing activities             (337)         (241)
                                                   --------      ------- 

Cash flows from financing activities:
 Net borrowings (payments) under revolving
   credit agreements                                  795         5,643
 Proceeds from issuance of common stock, net          168            97 
 Payments on long-term debt                            --          (849)
 Repurchase and cancellation of stock                  --          (490)
                                                   --------      ------- 

Net cash provided by financing activities             963         4,401
                                                   --------      -------
   Net increase in cash and cash equivalents        1,167            34 
Cash and cash equivalents at beginning of year        707           897 
                                                   ------        -------
Cash and cash equivalents at end of period         $1,874        $  931
                                                   ======        =======
				
Supplemental disclosures:				
        Interest paid                                $259          $634 
        Income taxes paid                             $28          $313 
                                                   ======        =======
				
                          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"), which 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, 1997, 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 27, 1998.  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 27,    December 31, 
                           1998           1997
                         ----------    ------------
Raw materials             $7,528          $7,597
Work in process            1,453           1,038
Finished Goods               419             461
                          ------          ------  
                          $9,400          $9,096
                          ======          ======

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, to a maximum 
of $40 million.  For the period January 1, 1998 through June 
30, 1998, the Company's maximum revolver is $25 million.


4.  Capital Stock

During the first quarter of 1997, the Company retired 50,000 
shares of common stock purchased for $490,000.  On January 
23, 1998, the Board approved a plan authorizing the 
repurchase of  1,000,000 shares of the Company's stock in the 
open market at times and prices deemed advantageous.

                                     6

5.  Discontinued Operations

	During 1997 the Company's Board of Directors adopted a 
plan to discontinue the Company's ready to assemble ("RTA") 
operations.  Of the three businesses, two are being held for 
sale and one is in the process of being liquidated.  The 
results of operations for the first quarter of 1998 and 1997 
for these business have been classified in the accompanying 
statement of income as discontinued operations.  Revenues 
from discontinued operations were $4,666,000 and $6,430,000 
in the first quarter of 1998 and 1997, respectively.

	The current net assets of discontinued operations 
consists of inventory and receivables, net of current 
liabilities including the reserve for estimated losses 
through the disposal date.  The non-current assets of 
discontinued operations consist of property, plant and 
equipment and goodwill.
                              
                                     7    



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


General

WinsLoew is 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, wrought iron 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.


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  27, 1998             March  28, 1997
                   ----------------------     ----------------------
                   Net     Gross   Gross      Net      Gross   Gross
                   Sales   Profit  Margin     Sales    Profit  Margin

Casual furniture  $ 9,630  $4,354  45.2%      $ 9,454  $3,618  38.3%
Contract seating   15,498   4,770  30.8%       13,682   3,735  27.3%
                  -------  ------             -------  ------
Total             $25,128  $9,124  36.3%      $23,136  $7,353  31.8%
                  =======  ======             =======  ======



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 27,            March 28, 
                           1998                 1997
                         ---------            ---------
Gross margin               36.3%                31.8%
Selling, general and
 administrative expense    16.8%                19.2%
Amortization                1.0%                 1.1%
Operating income           18.6%                11.5% 
Interest expense, net       1.3%                 3.7%
Income before income 
 taxes                     17.2%                 7.8%
Net income                 10.9%                 3.5%



Comparison of First Quarters Ended March 27, 1998 and March 
28, 1997

Net Sales:	WinsLoew's reported consolidated net sales for 
the first quarter of 1998 increased $2.0 million or 8.6%, to 
$25.1 million from $23.1 million in the first quarter of 
1997.  If the casual wrought iron business, sold in August 
1997, is excluded in the first quarter of 1997, consolidated 
net sales increased $3.6 million or 16.6%.  

                                     8


Both of the Company's product lines experienced sales 
increases.  The Contract Seating product line experienced a 
sales increase of 13.3% due to both core business and 
increased demand in the lodging industry.  The Casual product 
line increased sales by 22.4%, excluding the 1996 quarter 
sales for the wrought iron business which was sold in August 
1997.  The Company believes, that due warm weather in the 
Company's largest sales areas, existing retail customers have 
allocated more floor space, requiring larger inventories of 
the Company's casual aluminum furniture.  

Gross Margin:	Consolidated gross margin increased to 36.3% 
in the first quarter of 1998, compared to 31.8% in the first 
quarter of 1997.  Both of the Company's product lines 
experienced increases in gross margin.  The Casual product 
line gross margin in the first quarter of 1998 improved by 
6.9 percentage points compared to the same period of 1997.  A 
portion of the improvement is due to the disposition of the 
wrought iron business in August 1997 and the balance is due 
to lower raw material prices and improved operating 
efficiencies in the Company's remaining casual facilities.  
The Contract seating product line improved its gross margin 
by 3.5 percentage points, primarily due to increased volume 
and product mix. 

Selling, General and Administrative Expenses:	Selling, 
general and administrative expenses decreased from the first 
quarter of 1998 by $229,000 primarily due to the disposition 
of the casual wrought iron business in August 1997 and cost 
control programs.  Also these expenses decreased to 16.8% of 
net sales as the Company continues to leverage these costs 
against increases in revenues.

Operating Income:	As a result of the above, WinsLoew 
recorded operating income of $4.7 million (18.6% of net 
sales) in the first quarter of 1998, compared to operating 
income of $2.7 million (11.5% of net sales) in the first 
quarter of 1997.

Interest Expense:	The Company's interest expense decreased 
$524,000 in the first quarter of 1998, primarily due to lower 
outstanding debt balances.

Provision for Income Taxes:	The Company's effective tax 
rate of 36.7% in 1998 and 39.6% in 1997 is greater than the 
federal statutory rate 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, 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 and 
the 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

WinsLoew's short-term cash needs are primarily for working 
capital to support its debt service, accounts receivable 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 27, 1998, the Company had 
$32.2 million of working capital and $22.5 million of unused 
and available funds under its credit facilities.

                                     9


In June 1996, WinsLoew amended its senior credit facility to 
provide the Company with a variable amount available under 
the revolving line of credit (see Note 3 to the Consolidated 
Financial Statements).  Due to the seasonal nature of the 
Casual product line, the Company's cash requirements are 
usually greater in the first quarter of each year.  The June 
1996 amendment allows the amount available to fluctuate with 
the seasonal nature of the Company's business.  After the 
first quarter of each year, the Company's cash requirements 
from its credit line are less.  By the use of a variable 
amount of credit availability, the Company can avoid the cost 
of an available but unused line of credit.

In July 1996, WinsLoew amended its senior credit facility to 
allow the Company to borrow  under its acquisition line of 
credit to purchase shares of the Company's common stock (see 
Note 4 to the Consolidated Financial Statements).  As of 
March 27, 1998 there was $2.1 million available for such 
repurchases.

Cash Flows From Operating Activities:	For the first quarter 
of 1998, cash provided by operating activities was $.5 
million compared to cash used of $4.1 million in the first 
quarter of 1997.  During the first four months of each year, 
accounts receivable in the Casual Furniture division normally 
increase due to extended payment terms offered to customers.  
During the second quarter, the Company receives payment on 
these accounts receivable.

Cash Flows From Investing Activities:	WinsLoew's net cash 
used in investing activities was $337,000 during the first 
quarter of 1998 compared to $241,000 for the first quarter of 
1997.

Cash Flows From Financing Activities:	Net cash provided by 
financing activities was $1.0 million in the first quarter of 
1997 compared to $4.4 million in the first quarter of 1997.  

At March 28, 1998, 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. 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, thereby transferring 
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 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 which is outstanding and unsettled at 
March 27, 1998 maturing at approximately $330,000 per month.  
The Company has not incurred significant gains or losses from 
these foreign currency transactions.

Year 2000

	The Company began an assessment of Year 2000 issues on 
its computer system in mid-1995 and began the process of 
updating hardware and software at each of its facilities.  
The Company is in the process of completing its hardware and 
software installation at the last facility which is expected 
to be completed during the first half of 1998.  The company 
has no plans to address these issues with its discontinued 
operations as the expected date of disposition is mid-1998.  
From an ongoing cost standpoint, Year 2000 issues are not 
expected to have a significant impact on the Company's 
financial position, results of operations or liquidity.

                                     10


Part II.		Other Information


Item 1.  Legal Proceedings

The Company is, from time to time, involved in routine 
litigation.  None of 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)	Exhibit 27 - Financial Data Schedule

         (b) Reports on Form 8-K:
             No reports on Form 8-K were filed during the 
             quarter for which this 	Quarterly Report on 
             Form 10-Q is being filed.
                           
                                     11



                          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 24, 1998                 BOBBY TESNEY
                               President and Chief Executive Officer




                               /s/ Vincent A. Tortorici, Jr.
                               -----------------------------
April 24, 1998                 VINCENT A. TORTORICI, Jr.
                               Chief Financial Officer


                                     12