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   September 26, 1997
                             --------------------

                                 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 Identification No.)
 incorporation or organization)           

     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 October 27, 1997
    ---------------               --------------------------------------
    $ .01 par value                            7,523,358


                                   1


                       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 ....................... 8-12

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


(In thousands)
                                      September 26,  December 31,
                                           1997          1996
                                      -------------  ------------
                                       (Unaudited)
ASSETS
Cash and cash equivalents               $  2,333      $    897
Accounts Receivable, less
   allowance for doubtful accounts        18,426        27,203
Inventories                               14,938        20,714
Prepaid expenses and deferred
   income taxes                            3,989         3,893
                                        --------      --------
   Total current assets                   39,686        52,707

Property, plant and equipment, net        15,416        17,725
Goodwill, net                             29,156        29,826
Other assets                                 981         1,150
                                        --------      --------
   Total Assets                         $ 85,239      $101,408
                                        ========      ========

LIABILITIES AND STOCKHOLDERS EQUITY
Current portion of long-term debt       $    805      $  1,957
Accounts payable                           5,011         4,640
Other accrued liabilities                  7,357         5,958
                                        --------      --------
   Total current liabilities              13,173        12,555

Long-term debt, net of
   current portion                        14,015        38,776
Deferred income taxes                      1,805         1,677
                                        --------      --------
   Total liabilities                      28,993        53,008
                                        --------      --------
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, 7,523,358 and
   7,481,783 shares issued and
   outstanding at September 26, 1997
   and December 31, 1996
   respectively                               75            75
Additional paid-in capital                24,785        24,543
Retained Earnings                         31,386        23,782
                                        --------      --------
   Total stockholders' equity             56,246        48,400
                                        --------      --------
   Total liabilities and stockholders
      equity                            $ 85,239      $101,408
                                        ========      ========

                       See accompanying notes

                                   3

               WinsLoew Furniture Inc. and Subsidiaries
                  Consolidated Statements of Income
                              (Unaudited)

(In thousands except per share amounts)

                            Third Quarter Ended       Nine Months Ended   
                            --------------------      -------------------
                            Sept 26,    Sept 27,      Sept 26,   Sept 27,
                              1997        1996          1997       1996
                            --------   ---------      --------   --------
Net sales                    $35,467     $37,332      $109,122   $112,203
Cost of sales                 24,588      26,094        73,558     76,885
                            --------   ---------      --------   --------
      Gross profit            10,879      11,238        35,564     35,318

Selling, general and 
   administrative              6,268       7,020        20,200     22,209
Amortization                     299         297           894      1,343
                            --------   ---------      --------   --------
      Operating Income         4,312       3,921        14,470     11,766
Interest expense                 590         682         2,092      2,516
                            --------    --------      --------   --------
      Income before 
        income taxes           3,722       3,239        12,378      9,250

Provision for income 
   taxes                       1,440       1,119         4,774      3,422
                            --------    --------      --------   --------
Net income                   $ 2,282     $ 2,120      $  7,604   $  5,828
                            ========    ========      ========   ========

Net income per share           $0.30       $0.25         $1.01      $0.66
                            ========    ========      ========   ========

Weighted average number of 
    shares                     7,602       8,589         7,531      8,843
                            ========    ========      ========   ========

                       See accompanying notes.

                                   4


               WinsLoew Furniture Inc. and Subsidiaries
                 Consolidated Statements of Cash Flows
                              (Unaudited)


(In thousands)

                                                Nine Months Ended
                                            ------------------------
                                             Sept 26,      Sept 27,
                                               1997          1996
                                            ---------      ---------
Cash provided by (used in):
Operating activities:
                                         
Net income                                     $7,604         $5,828
Adjustments to reconcile net income
     to net cash provided by
     operating activities:
Depreciation and amortization                   2,427          2,854
Changes in operating assets and liabilities,
   net effects from dispositions:
     Accounts receivable                        8,777          7,744
     Inventories                                4,813           (667)
     Prepaid expenses and deferred
       income taxes                              (323)            84
     Other assets                                 (55)          (158)
     Accounts payable                             456          2,604
     Other accrued liabilities                  1,703          1,920
     Deferred income taxes                        128            255
                                              -------        -------
       Total adjustments                       17,926         14,636
                                              -------        -------
         Net cash provided by operating
           activities                          25,530         20,464
                                              -------        -------


Investing activities:
Capital expenditures, net of disposals
     and reserves                                (542)          (869)
Proceeds from disposition of business           2,119             --
                                              -------        -------
         Net cash provieded by investing
           activities                           1,577           (869)
                                              -------        -------


Financing activities:
Net repayments under revolving
  credit agreements                           (23,890)       (14,241)
Payments on long-term debt                     (2,023)        (2,297)
Repurchase and cancellation of stock             (489)        (2,820)
Proceeds from issuance of common stock, net       731             --
                                              -------        -------
         Net cash (used in)
          financing activities                (25,671)       (19,358)
                                              =======        =======
Net increase in cash and cash equivalents       1,436            237
Cash and cash equivalents at beginning
     of year                                      897            396
                                              -------        -------
Cash and cash equivalents at end of period     $2,333           $633
                                              =======        ======= 
Supplemental disclosures:
   Interest paid                               $  416         $2,177
   Income taxes paid                           $3,466         $3,395
                                              =======        =======



                       See accompanying notes.


                                   5


                         WINSLOEW FURNITURE, INC.
               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, 
1996 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 
third quarter which is from June 28 through September 26, 
1997 and for the nine month period which is from January 1 
through September 26, 1997.  The results of operations for 
these two periods are not necessarily indicative of the 
results to be expected for the full year.


2.  Inventories

Inventories consisted of the following:

(In thousands)
                             September 26,        December 31,
                                 1997                 1996
                             -------------        ------------
Raw materials                    $8,811               $9,639
Work in process                   1,798                3,685
Finished goods                    4,329                7,390
                             -------------        -------------
                                $14,938              $20,714
                             =============        =============

3.  Long-term Debt

In June 1996, WinsLoew amended its senior credit facility 
to provide the Company with a variable amount available 
under the revolving line of credit.  The amendment reduces 
the amount available under its revolving credit line to $20 
million effective 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 July 1, 1997 through December 31, 1997,
the Company's maximum revolver is $20 million.

                                           
                                   6

4.  Capital Stock


In January 1995, WinsLoew's Board of Directors approved a 
plan to acquire up to 1,000,000 shares of common stock.  In 
June 1996, WinsLoew's Board of Directors approved a plan to 
acquire up to an additional 1,000,000 shares of the common 
stock.  To date, the Company has acquired 1,200,948 shares 
for $7,861,000.  During the first quarter of 1997, the 
Company repurchased 50,000 shares for $489,000.  The 
purchases have been funded from the Company's credit 
facility (see Note 3 above).

5.  Earnings per Share

In February 1997, the Financial Accounting Standards Board 
issued Statement No. 128, Earnings per Share, which is 
required to be adopted on December 31, 1997.  At that time, 
the Company will be required to change the method currently 
used to compute earnings per share and to restate all prior 
periods.  Under the new requirements for calculating 
primary earnings per share, the dilutive effect of stock 
options will be excluded.  The impact is not expected to 
result in any change in primary earnings per share as 
reported for the third quarters and nine months ended 
September 26, 1997 and September 27, 1996.

6.   Dispositions

During the third quarter of 1997,  the Company disposed of 
certain assets of its wrought iron business in its casual 
furniture product line generating proceeds of $2,119,000.  
This business accounted for approximately $5,701,000  and 
$7,938,000 of revenue in the year to date periods ended 
September 26, 1997 and September 27, 1996, respectively, 
and $915,000 and $2,538,000 for the quarters ended 
September 26, 1997 and September 27, 1996, respectively.  
The operating income for this business is not material to 
consolidated operating income.  The Company recorded 
approximately $230,000 of costs associated with the sale in 
selling, general and administrative expenses during the 
quarter.

                                   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, contract seating and 
ready-to-assemble ("RTA") 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, restaurants and lodging chains.  
WinsLoew's RTA products include ergonomically-designed 
computer workstations, which the Company denotes as "space 
savers", promotionally-priced coffee and end tables, wall 
units and rolling carts.  WinsLoew  also manufactures and 
distributes an extensive line of futons, frames and related 
accessories.  Distribution of these products is primarily 
through mass merchandisers, catalogue wholesalers and 
specialty retailers.


Results of Operations

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


                                  Three Months Ended
                   -----------------------------------------------------
                      September 26, 1997            September 27, 1996 
                   ------------------------    -------------------------
                    Net      Gross    Gross     Net      Gross    Gross
                    Sales    Profit   Margin    Sales    Profit   Margin
                   -------------------------   -------------------------
Casual furniture   $13,116  $ 5,202   39.7%     $13,218  $ 4,970   37.6%
Contract seating    14,869    4,662   31.4%      11,892    3,414   28.7%
RTA furniture        7,482    1,015   13.6%      12,222    2,854   19.1%
                   -------   ------             -------   ------        
Total              $35,467  $10,879   30.7%     $37,332  $11,238   30.1%
                   =======   ======             =======   ======        


                                    Nine Months Ended
                   -----------------------------------------------------
                        September 26, 1997         September 27, 1996 
                   ------------------------    -------------------------
                    Net      Gross    Gross     Net      Gross    Gross
                    Sales    Profit   Margin    Sales    Profit   Margin
                   -------------------------   -------------------------
Casual furniture   $44,974  $18,698   41.6%     $44,790  $17,834   39.8%
Contract seating    43,671   13,030   29.8%      35,880   10,400   29.0%
RTA furniture       20,477    3,836   18.7%      31,533    7,084   22.5%
                   -------   ------             -------   ------        
Total             $109,122  $35,564   32.6%    $112,203  $35,318   31.5%
                   =======   ======             =======   ======        

  
                                   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       Nine Months Ended
                          --------------------     --------------------
                           Sept 26,   Sept 27,      Sept 26,   Sept 27,
                             1997       1996          1997       1996
                          ---------   --------     ---------   --------
Gross margin                  30.7%      30.1%         32.6%      31.5%
Selling, general and
   administrative expense     17.7%      18.8%         18.5%      19.8%
Amortization                   0.8%       0.8%          0.8%       1.2%
Operating income              12.2%      10.5%         13.3%      10.5%
Interest expense, net          1.7%       1.8%          1.9%       2.2%
Income before income taxes    10.5%       8.7%         11.3%       8.2%
Net income                     6.4%       5.7%          7.0%       5.2%



Comparison of Third Quarters Ended September 26, 1997 and 
September 27, 1996

Net Sales:	After giving effect to the facility sold 
during the quarter, two of the Company's three product 
lines experienced sales increases.  The Contract Seating 
product line experienced a sales increase of 25.0% due to 
growth in the core business and increased demand from 
lodging industry customers. Excluding sales for the wrought 
iron business sold during the quarter, casual sales for the 
remaining residential and contract aluminum products 
increased 14.2%.  Management attributes the increase to its 
high quality and innovative designs resulting in existing 
retail customers allocating more floor space.  This 
required larger inventories of the Company's residential 
casual aluminum furniture. RTA product line sales decreased 
by 38.8% in the third quarter of 1997 due to fewer 
purchases by mass merchants and the continued futon 
industry consolidation. WinsLoew's consolidated net sales 
for the third quarter of 1997 decreased $1,865,000 or 5.0%, 
to $35.5 million from $37.3 million in 1996.

Gross Margin:	Consolidated gross margin increased to 30.7% 
in the third quarter of 1997, compared to 30.1% in the 
third quarter of 1997.  Each of the Company's product lines 
experienced increases in gross margin, except for RTA. The 
Casual product line had improved gross margins in the third 
quarter of 1997, due to improved operating efficiencies and 
lower raw material costs.  The Contract Seating product 
line also had an increase in gross margin of 2.7 percentage 
points due to increased volume, product mix and operating 
efficiencies.  The RTA gross margin decreased.  This 
decrease was minimized due to reductions of  labor, 
material and overhead costs.

Selling, General and Administrative Expenses:	Selling, 
general and administrative expenses decreased $0.8 million 
from the third quarter of 1996 due to reduction in bad debt 
provision and decreases in selling, general and 
administrative expenses as a result of cost reduction 
programs.  During the quarter, the Company recorded 
approximately $230,000 of costs associated with the sale of 
certain assets of its wrought iron business in selling, 
general and administrative expenses.

Operating Income:	As a result of the above, operating 
income increased by $0.4 million, to $4.3 million (12.2% of 
net sales) in the third quarter of 1997 compared to $3.9 
million (10.5% of net sales) in the third quarter of 1996.


                                   9


Interest Expense:	The Company's interest expense 
decreased $92,000 in the third quarter of 1997.

Provision for Income Taxes:	The Company's effective tax 
rate for the third quarter of 1997 of 38.7% and 1996 third 
quarter of 34.5% is greater than the federal statutory rate 
due to the effect of state income taxes and non-deductible 
goodwill amortization


Comparison of Nine Months Ended September 26, 1997 and 
September 27, 1996

Net Sales:	For the year-to-date 1997 period, two of the 
Company's three product lines experienced sales increases.  
The Contract Seating product line experienced a sales 
increase of 21.7% due to growth in the core business and 
increased demand from the lodging industry.  The Casual 
product line increased sales by 6.6%, excluding the 
business sold during the quarter.  Management believes the 
increase is due to its high quality and innovative designs 
resulting in existing retail customers allocating more 
floor space.  This required larger inventories of the 
Company's casual aluminum furniture.  RTA product line 
sales decreased by 35.1% due to fewer purchases by mass 
merchants and the futon industry consolidation.  WinsLoew's 
consolidated net sales for the first nine months of 1997 
decreased $3.1 million or 2.8%, to $109.1 million from 
$112.2 million in the first nine months of 1996.

Gross Margin:	Consolidated gross margin increased to 32.6% 
in the first nine months of 1997, compared to 31.5% in the 
first nine months of 1996.  Contract Seating product's 
gross margin improved by 0.8 percentage points.  The Casual 
product line had improved gross margins due to greater 
operating efficiencies from increased sales volumes and 
favorable raw material costs.  The RTA product line gross 
margin declined by 3.8 percentage points. This decrease was 
minimized due to reductions of  labor, material and 
overhead costs.


Selling, General and Administrative Expenses:	Selling, 
general and administrative expenses decreased from the 
first nine months of 1996 by $2.0 million for the first 
nine months of 1997 primarily due to a decreased allowance 
for doubtful accounts and decreases in selling, general and 
administrative expenses as a result of cost reduction 
programs. During the period, the Company recorded 
approximately $230,000 of costs associated with the sale of 
certain assets of its wrought iron business in selling, 
general and administrative expenses.


Operating Income:	As a result of the above, operating 
income increased by $2.7 million to $14.5 million (13.3% of 
net sales) in the first nine months of 1997 as compared to 
$11.8 million (10.5% of net sales) in the first nine months 
of 1996.

Interest Expense:	The Company's interest expense 
decreased $424,000 in the first nine months of 1997 
compared to the same period in 1996.  As of September 26, 
1997, the Company had reduced its debt by $25.9 million 
since December 31, 1996, and by $10.6 million since 
September 27, 1996.

Provision for Income Taxes:	The Company's 1997 effective 
tax rate of 38.6% and 37.0% in 1996 is greater than the 
federal statutory rate due to the effect of state income 
taxes and non-deductible goodwill amortization.

                                   10


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 
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

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 September 26, 1997, the 
Company had $26.5 million of working capital and $19.4 
million of unused and available funds under its credit 
facilities.  Even though the Company has repurchased stock 
at a total cost of $11.0 million since September 27, 1996, 
the Company has reduced its outstanding indebtedness by 
$10.6 million since that date.

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 furniture 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 significant cost of 
paying for 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 September 26, 1997 there was $2.1 million available for 
such repurchases.



Cash Flows From Operating Activities:	For the first nine 
months of 1997, cash provided by operating activities was 
$26.6 million, compared to cash provided of $20.5 million 
in the first nine months of 1996.  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.  Also, the improvement in cash provided by 
operations in the first nine months of 1997 compared to 
1996 benefited from the overall improvement in profits.


                                   11


Cash Flows From Investing Activities:	WinsLoew's net cash 
provided by investing activities was $776,000 during the 
first nine months of 1997 compared to cash used of $869,000 
in 1996.


Cash Flows From Financing Activities:	Net cash used in 
financing activities was $25.7 million in the first nine 
months of 1997 compared to $19.4 million in the first nine 
months of 1996.  In the first nine months of 1997, 
increased cash flows from the overall improvement in 
profits and volume, primarily in the Casual and Contract 
Seating product lines, were used to reduce the Company's 
debt.  The Company retired 50,000 shares at a cost of 
$489,000 (see Note 4 to the Consolidated Financial 
Statements).

At September 26, 1997, 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 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 elected to hedge a portion of its exposure to 
purchases made in 1997 by entering into foreign currency 
forward contracts with a value of $2.6 million at September 
1997.  The Company did not incur significant gains or 
losses from these foreign currency transactions.

Safe Harbour Statement

This presentation contains certain forward-looking which 
are made pursuant to the safe harbor provisions of the 
Private Securities Litigation Reform Act of 1995.  These 
statements involve risks and uncertainties that could cause 
actual results to differ materially from these forward-
looking statements.  These risks include, but are not 
limited to, raw material costs and the ability to pass 
price increases to customers in a timely fashion;  industry 
over capacity;  product acceptance;  cyclical fluctuations 
based on economic conditions, including its effect on 
consumer behavior, preferences, and confidence;  the level 
of discretionary spending;  housing activity;  interest 
rates; and adverse weather conditions;  etc.  All forward-
looking statements should be considered in light of these 
risks and uncertainties.


                                   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 6.		Exhibits and Reports on Form 8-K

(a)	Exhibit 11 - Computation of Earnings Per Share
	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.
			
			
                                   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
                              ----------------
October 27, 1997              BOBBY TESNEY
                              President and Chief Executive Officer




                              /s/ Vincent A. Tortorici, Jr.
                              ----------------------------- 
October 27, 1997              VINCENT A. TORTORICI, Jr.
                              Chief Financial Officer



                                   14



                             E X H I B I T
                                   11



                       WinsLoew Furniture, Inc.
                           September 26, 1997



Exhibit 11 - Computation of Earnings per Share

(In thousands, except per share amount)
                                                           Year to Date
                                     Quarters ended        period ended
                                   ------------------   ------------------
                                   Sept 26,  Sept 27,   Sept 26,  Sept 27,
                                     1997      1996       1997      1996
                                   --------  --------   --------  --------
PRIMARY
Average shares outstanding           7,508     8,589      7,469     8,843
Net effect of dilutive stock
   options based on the treasury
   stock method of using the
   average market price for the
   quarter                              94        --         62        --
                                  --------  --------   --------  --------
     Total                           7,602     8,589      7,531     8,843
                                  ========  ========   ========  ========
     Net Income                     $2,282    $2,120     $7,604    $5,828
                                  ========  ========   ========  ========
     Net Income per share            $0.30     $0.25      $1.01     $0.66
                                  ========  ========   ========  ========



FULLY DILUTED
Average shares outstanding           7,508     8,589      7,469     8,843
Net effect of dilutive stock
   options based on the treasury
   stock method using the higher
   of the quarter end market price
   or average market price for the
   quarter                             125        --        131        --
                                  --------  --------   --------  --------
     Total                           7,633     8,589      7,600     8,843
                                  ========  ========   ========  ========
     Net Income                     $2,282    $2,120     $7,604    $5,828
                                  ========  ========   ========  ========
     Net Income per share            $0.30     $0.25      $1.00     $0.66
                                  ========  ========   ========  ========