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 June 26, 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)

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



Indicate by check mark whether the registrant (1) has filed all 
reports required to be filed by Section 13 or 15(d) of the 
Securities Exchange Act of 1934 during the preceding 12 months 
(or for such shorter period that the registrant was required to 
file such reports), and (2) has been subject to such 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 July 24, 1998
---------------          -----------------------------------
$ .01 par value                     7,509,20



                  WINSLOEW FURNITURE, INC.

                           INDEX




PART I.    FINANCIAL INFORMATION                       Page

  Item 1.  Financial Statements ......................... 3
           Consolidated Balance Sheets .................. 4
           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 ........................... 12

  Item 4.  Submission of Matters to a Vote of 
           Security Holders ............................ 12

  Item 6.  Exhibits and Reports on Form 8-K ............ 12

Signatures ............................................. 13






                             2
WinsLoew Furniture, Inc. and Subsidiaries
                  Consolidated Balance Sheets 
                         (Unaudited)              
			
			
(In thousands except share
and per share amounts)                 June 26,      December 31,
                                          1998            1997
                                       ---------     -----------
Assets			
Cash and cash equivalents                $ 3,666         $   707 
Accounts receivable, less
  allowances for doubtful accounts        21,356          21,124
Inventories                                9,585           9,096 
Prepaid expenses and other
  current assets                           4,695           7,391
Net assets of discontinued operations      2,199           2,057
                                         -------        --------
          Total current assets            41,501          40,375 
			
Net assets of discontinued operations      6,471           6,860 
Property, plant and equipment, net        10,258          10,320 
Goodwill, net                             20,681          21,021 
Other assets                               1,274             763
                                         -------         -------
                                         $80,185         $79,339 
                                         =======         =======
			
Liabilities and Stockholders' Equity			
Current portion of long-term debt        $   515         $   515
Accounts payable                           5,198           3,187 
Other accrued liabilities                 12,956           7,336
                                         -------         -------
          Total current liabilities       18,669          11,038 
			
Long-term debt, net of current portion     2,455          15,908 
Deferred income taxes                        745           1,367 
                                         -------         -------
          Total liabilities               21,869          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               23,446          24,926 
 Retained earnings                        34,795          26,025
                                         -------         -------
          Total stockholders' equity      58,316          51,026 
                                         -------         -------
                                         $80,185         $79,339
                                         =======         =======
			
                           See accompanying notes.          

                                     3

             WinsLoew Furniture, Inc and Subsidiaries                 
                  Consolidated Statements of Income                
                         (Unaudited)              
			
(In thousands except
per share amounts)			
                    Seconded Quarter Ended     Six Months Ended
                    -----------------------  -------------------- 
                      June 26,    June 27,    June 26,   June 27,
                       1998        1997        1998       1997
                     ---------   ---------   ---------  ---------
Net sales             $39,799     $37,524     $64,927    $60,660
Cost of sales          23,690      23,013      39,694     38,796
                     --------    --------    --------   --------
   Gross profit        16,109      14,511      25,233     21,864
			
Selling, general 
  and administrative
  expenses              5,863       6,220      10,076     10,662
Amortization              243         244         487        488
                     --------    --------    --------   --------
   Operating income    10,003       8,047      14,670     10,714
			
Interest expense          354         645         687      1,502
                     --------    --------    --------   --------
Income from 
  continuing
  operations before 
  income taxes          9,649       7,402      13,983      9,212
Provision for 
  income taxes          3,624       2,837       5,213      3,554
                      -------    --------    --------   --------
Income from continuing 
  operations            6,025       4,565       8,770      5,658
(Loss) from 
  discontinued 
  operations, net 
  of taxes                 --         (61)         --       (336)
                      -------    --------    --------   --------
   Net income          $6,025      $4,504      $8,770     $5,322
                      =======     =======     =======    =======


Basic earnings (loss) per share:			

Income from continuing 
  operations            $0.80       $0.61       $1.17     $0.76
(Loss) from 
  discontinued 
  operations, net 
   of taxes                --       (0.01)         --     (0.05)
                        -----      ------       -----     -----
  Net income            $0.80       $0.60       $1.17     $0.71
                        =====      ======       =====     =====
			
Weighted average 
  number of shares      7,513       7,456       7,526     7,449
                        =====       =====       =====     =====


Diluted earnings (loss) per share:

Income from continuing 
  operations            $0.78      $0.61         $1.14    $0.75
(Loss) from 
  discontinued
  operations,                
  net of taxes             --      (0.01)           --     (0.04)
                        -----     ------         -----     -----
  Net income            $0.78      $0.60         $1.14     $0.71
                        =====     ======         =====     =====
			
Weighted average 
  number of shares
  and common stock 
  equivalents           7,722      7,502         7,716     7,498
                        =====     ======         =====     =====

                          See accompanying notes.

                                     4


             WinsLoew Furniture, Inc. and Subsidiaries                        
               Consolidated Statements of Cash Flows                    
                         (Unaudited)                      
				
				
		 		 
(In thousands)                           For the Six Months Ended
                                        -------------------------
                                        June 26,        June 27,
                                          1998            1997
                                        ---------       ---------
Cash flows from operating activities:
Net income                                 $8,770         $5,322
Adjustments to reconcile net 
  income to net cash provided by
  (used in) operating activities:        
Depreciation and amortization               1,048          1,135
Provision for losses on accounts 
  receivable                                  399             65
Change in net assets held for sale            247          1,247
Changes in operating assets and 
  liabilities, net of effects 
  from acquisitions and dispositions:           
  Accounts receivable                        (631)         2,071
  Inventories                                (489)           364
  Prepaid expenses and other 
    current assets                          2,696            (40)
  Other assets                               (658)            (2)
  Accounts payable                          2,011          2,166
  Other accrued liabilities                 5,620          4,099
  Deferred income taxes                      (622)            85
                                          -------        -------
   Total adjustments                        9,621         11,190
                                          -------        -------
   Net cash provided by (used in)
     operating activities                  18,391         16,512
                                          -------        -------

Cash flows from investing activities:				
  Capital expenditures, net of disposals     (499)          (465)
                                          -------        -------
  Net cash (used in) investing activities    (499)          (465)
                                          --------       ------- 

Cash flows from financing activities:
  Net borrowings (payments) under 
  revolving credit agreements             (13,453)       (14,809)
  Proceeds from issuance of 
  common stock, net                           610            193 
  Payments on long-term debt                   --           (870)
  Repurchase and cancellation of stock     (2,090)          (490)
                                         --------        ------- 
  Net cash provided by financing 
  activities                              (14,933)       (15,976)
                                         --------        -------
   Net increase in cash and 
     cash equivalents                       2,959             71 
Cash and cash equivalents at 
  beginning of year                           707            897 
                                           ------        -------
Cash and cash equivalents at 
  end of period                            $3,666         $  968
                                           ======        =======
				
Supplemental disclosures:				
        Interest paid                        $245           $775 
        Income taxes paid                  $1,644         $1,573
                                           ======        =======
				
                          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, 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 second quarter, 
which is from March 28 through June 26, 1998, and for the six 
month period which is from January 1 through June 26, 1998.  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)
                            June 26,     December 31,
                             1998            1997
                          -----------    ------------
Raw materials               $7,948          $7,597
Work in process                539           1,038
Finished goods               1,098             461
                          -----------    ------------
                            $9,585          $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

In January 1998, WinsLoew's Board of Directors approved a plan to 
acquire up to 1,000,000 shares of the common stock.  To date in 
1998, the Company has acquired 75,000 shares for $2.1 million.  
The purchases have been funded from the Company's credit facility 
(see Note 3 above).

                             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 business, one is in the process of being liquidated 
and two business were being held for sale (See Note 6-Subsequent 
Events).  The results of operations have been classified in the 
accompanying statement of income as discontinued operations.  
Revenues from discontinued operations were $5,307,000 and 
$6,655,000 in the second quarter of 1998 and 1997 and $9,973,000 
and $12,995,000 for the year to date periods ended June 26, 1998 
and June 27, 1997, respectively.

The current net assets of discontinued operations consist 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.
 

6.  Subsequent Events

Subsequent to the end of the quarter, the Company entered into an 
agreement to sell its Continental Engineering Group, Inc. 
("Continental") subsidiary for approximately $7.9 million.  
Continental was one of the RTA businesses being held for sale 
(See Note 5).  The proceeds were used to reduce outstanding 
indebtedness under the Company's senior credit facility.

Subsequent to the end of the quarter, the Company purchased the 
stock of Tropic Craft, Inc., a company involved in the design and 
manufacture of casual furniture for the contract market.  The 
purchase price of approximately $9.9 million was financed under 
the Company's senior credit facility.

                             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, restaurants 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 the respective periods for 
each of the Company's product lines (in thousands, except for 
percentages):


                                  Three Months Ended
                   ------------------------------------------------
                         June 26, 1998            June 27, 1997
                   ------------------------ -----------------------
                    Net     Gross   Gross    Net     Gross   Gross
                    Sales   Profit  Margin   Sales   Profit  Margin
                   -------  ------- ------  -------  ------  ------
Casual furniture   $21,895  $10,362  47.3%  $22,404   $9,878  44.1%

Contract seating    17,904    5,747  32.1%   15,120    4,633  30.6%
                   -------  -------         -------   ------  
Total              $39,799  $16,109  40.5%  $37,524  $14,511  38.7%



                                Six Months Ended
                   -------------------------------------------------
                         June 26, 1998            June 27, 1997
                   ------------------------ ------------------------
                     Net    Gross   Gross     Net    Gross    Gross
                    Sales   Profit  Margin   Sales   Profit   Margin
                   -------  ------- ------  -------  ------   ------
Casual furniture   $31,525  $14,716  46.7%  $31,858  $13,878   42.4%

Contract seating    33,402   10,517  31.5%   28,802    8,368   29.1%
                   -------  -------         -------   ------  
Total              $64,927  $25,233  38.9%  $60,660  $21,864   36.0%

                             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      Six Months Ended
                             ------------------     -------------------
                             June 26,   June 27,    June 26,   June 27, 
                               1998       1997        1998       1997
                             --------   --------    --------   --------
Gross margin                   40.5%      38.7%       38.9%      36.0%
Selling, general and
   administrative expense      14.7%      16.6%       15.5%      17.6% 
Amortization                    0.6%       0.7%        0.8%       0.8%
Operating income               25.1%      21.4%       22.6%      17.7%
Interest expense, net           0.9%       1.7%        1.1%       2.5%
Income from continuing 
   operations before 
   income taxes                24.2%      19.7%       21.5%      15.2%
Income from continuing 
   operations                  15.1%      12.2%       13.5%       9.3%



Comparison of Second Quarters Ended June 26, 1998 and June 27, 
1997

Net Sales:  WinsLoew's consolidated net sales for the second 
quarter of 1998 increased $2.3 million or 6.1%, to $39.8 million 
from $37.5 million in the second quarter of 1998.  If the casual 
wrought iron business, sold in August 1997, is excluded in the 
second quarter of 1997, consolidated net sales increased $5.5 
million or 15.9%.  

Both of the Company's product lines experienced strong sales 
increases.  Sales of casual products increased 13.9%, after 
excluding 1997 quarter sales for the wrought iron business sold 
in August 1997, in the second quarter of 1998. The Company 
believes that due to its high quality, innovative designs and the 
Company's delivery program, existing retail customers have 
allocated more floor space, and are, therefore, requiring larger 
inventories of the Company's casual aluminum furniture.  Contract 
Seating product sales increased 18.4% due to both core business 
and increased demand in the lodging industry.

Gross Margin:  Consolidated gross margin increased to 40.5% in 
the second quarter of 1998, compared to 38.7% in the second 
quarter of 1997.  Both of the Company's product lines experienced 
increases in gross margin.  The Casual product line had improved 
gross margins in the second quarter of 1997, due to the sale in 
August 1997 of the wrought iron business and improved operating 
efficiencies and lower raw material costs in the remaining 
facilities.  The gross margin for contract seating products 
improved due to higher volume and improved efficiencies in both 
of the Company's facilities.

Selling, General and Administrative Expenses:  Selling, general 
and administrative expenses decreased $0.4 million from the 
second quarter of 1998, due to  decreases in selling, general and 
administrative expenses as a result of cost reduction programs.

Operating Income:  As a result of the above, operating income 
increased by $2.0 million, to $10.0 million (25.1% of net sales) 
in the second quarter of 1998 compared to $8.0 million (21.4% of 
net sales) in the second quarter of 1997.  These expenses 
decreased to 14.7% of net sales as the Company continues to 
leverage these costs against increases in revenue.  

Interest Expense:  The Company's interest expense decreased 
$291,000 in the second quarter of 1998, compared to the second 
quarter of 1997, due to lower outstanding debt balances.

Provision for Income Taxes:  The Company's effective tax rate for 
the 1998 second quarter was 37.7% compared to 38.3% for the 1997 
second quarter.  This is greater than the Federal statutory rate 
due to the effect of state income taxes and non-deductible 
goodwill amortization.

                             9 

Comparison of Six Months Ended June 26, 1998 and 
June 27, 1997

Net Sales:  WinsLoew's consolidated net sales for the first six 
months of 1998 increased $4.3 million or 7.0%, to $64.9 million 
from $60.7 million in the first six months of 1997.  If the 
casual wrought iron business, sold in August 1997, is 
excluded from the year to date period in 1997, consolidated net 
sales increased $9.1 million or 16.2%.

Both of the Company's product lines experienced strong sales 
increases.  The Casual product line increased sales by 16.4%, 
after excluding sales in the 1997 period of the casual wrought 
iron business sold in August 1997. The Company believes that due 
to its high quality, innovative designs, and delivery program, 
existing retail customers have allocated more floor space, and 
are, therefore, requiring larger inventories of the Company's 
casual aluminum furniture.  The Contract Seating product line 
experienced a sales increase of 16.0% as both core business and 
the lodging industry increased demand.   

Gross Margin:  Consolidated gross margin increased to 38.9% in 
the first six months of 1998, compared to 36.0% in the first six 
months of 1997.  Both product lines showed improved gross 
margins.  The Casual product line had improved gross margins in 
the first six months of 1997,  due to the sale of the casual 
wrought iron business, greater operating efficiencies from 
increased sales volumes and favorable raw material costs.  The 
contract seating business experienced improved gross margin due 
to increased sales volume and improved operating efficiencies.

Selling, General and Administrative Expenses:  Selling, general 
and administrative expenses decreased from the first six months 
of 1997 by $586,000 for the first six months of 1998, primarily 
due to the Company's ongoing cost reduction programs.

Operating Income:  As a result of the above, operating income 
increased by $4.0 million to $14.7 million (22.6% of net sales) 
in the first six months of 1998, compared to $10.7 million (17.7% 
of net sales) in the first six months of 1997.

Interest Expense:  The Company's interest expense decreased 
$815,000 in the first six months of 1998, compared to the same 
period in 1997 due to lower outstanding debt balances.  

Provision for Income Taxes:  The Company's 1998 effective tax 
rate of 37.4% and effective rate of 38.6% for the 1997 period 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 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.

                             10

Liquidity and Capital Resources

The 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 June 
26, 1998, the Company has $22.8 million of working capital and 
$22.8 million of unused and available funds under its credit 
facilities ($20.0 million of unused and available funds on July 
1, 1998 after giving effect to the reduction discussed in Note 
2).  

In May 1998, WinsLoew amended its senior credit facility to allow 
the Company to borrow under its credit facility to purchase 
shares of the Company's common stock (see Note 4 to the 
Consolidated Financial Statements).  As of June 26, 1998 there 
was $10 million available for such repurchases.

Cash Flows From Operating Activities:  For the first six months 
of 1998, cash provided by operating activities was $18.4 million, 
compared to cash provided of $16.5 million in the first six 
months 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.  Also, the improvement in cash provided by 
operations in the first six months of 1998 compared to 
1997benefited from the overall improvement in profits.


Cash Flows From Investing Activities:  WinsLoew's net cash used 
in investing activities was $499,000 during the first six months 
of 1998 compared to $465,000 in 1997.


Cash Flows From Financing Activities:  Net cash used in financing 
activities was $14.9 million in the first six months of 1998 
compared to $16.0 million in the first six months of 1997.  The 
Company retired 75,000 shares at a cost of $2.1 million (see Note 
4 to the Consolidated Financial Statements).

At June 26, 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 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 1998 by 
entering into foreign currency forward contracts with a value of 
$1.9 million, all of which is outstanding and unsettled at June 
26, 1998, maturing at approximately $272,000 per month.  The 
Company did not incur significant gains or losses from these 
foreign currency transactions.

                             11

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.  This process is 
now complete.  Subsequent to quarter end,  one of the Company's 
discontinued operations had been sold.  The Company is in the 
process of reviewing the requirements of the computer system at 
its recent acquisition.  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.




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)  The Registrant held its Annual Meeting of
     Shareholders on June 2, 1998.

           (b)  Not applicable

           (c)  The only matter voted on at the Annual 
                Meeting of Shareholders was the  election of
                Class II directors and the tabulation of
                votes is as follows:

                                                     Broker
          Name                  For     Withheld   Non-Votes
     -------------------------------------------------------
     William H. Allen, Jr.  6,928,707     4,163        0
     Earl W. Powell         6,928,707     4,163        0
     James S. Smith         6,928,707     4,163        0


Item 6.  Exhibits and Reports on Form 8-K

         (a)  Exhibit 10.21 - Eighth Amendment to Credit 
         Agreement, dated May 22,   1998, between the 
         Registrant, its subsidiaries and Heller Financial, 
         Inc.


         Exhibit 27 - Financial Data Schedule

         (b)Reports on Form 8-K-None.


                             12

                           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
                          ----------------
July 24, 1998             BOBBY TESNEY
                          President and 
                          Chief Executive Officer




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

                             13


Exhibit 10.21


               EIGHTH AMENDMENT TO CREDIT AGREEMENT


This EIGHTH AMENDMENT TO CREDIT AGREEMENT ("Amendment") is
made and entered into this 22nd day of May, 1998 by and among 
WINSLOEW FURNITURE, INC., a Florida corporation ("WinsLoew"), 
LOEWENSTEIN, INC., a Florida corporation ("Loewenstein"), WINSTON 
FURNITURE COMPANY OF ALABAMA, INC., an Alabama corporation 
("Winston"), TEXACRAFT, INC., a Texas corporation ("Texacraft"), 
and CONTINENTAL ENGINEERING GROUP,INC., a California corporation 
("Continental") (WinsLoew, Loewenstein, Winston Texacraft and 
Continental being hereinafter referred to collectively as 
"Borrowers" and individually as a "Borrower"), HELLER FINANCIAL, 
INC., in its capacity as Agent for the Lenders party to the 
Credit Agreement described below ("Agent"), and the Lenders which 
are signatories hereto.

WHEREAS, Agent, Lenders and Borrower are parties to a certain 
Credit Agreement dated February 2, 1995 and all amendments 
thereto (as such agreement has from time to time been amended, 
supplemented or otherwise modified, the "Agreement"); and 

WHEREAS, the parties desire to amend the Agreement as hereinafter 
set forth;

NOW THEREFORE, in consideration of the mutual conditions and 
agreements set forth in the Agreement and this Amendment, and 
other good and valuable consideration, the receipt and 
sufficiency of which are hereby acknowledged, the parties hereto 
hereby agree as follows:

1.  Definitions. Capitalized terms used in this Amendment, unless 
otherwise defined herein, shall have the meaning ascribed to such 
term in the Agreement.

2.  Amendments. Subject to the conditions set forth below, the 
Agreement is amended as follows:

(a)  Subsection 1.1 is amended by inserting the following 
definition in its appropriate place:

"Eighth Amendment Effective Date" means May 22, 1998"

(b)  Subsection 7.5(d) is amended by deleting clause (B) in its 
entirety and inserting the following in lieu thereof:

"(B)  after the Eighth Amendment Effective Date the aggregate 
amount of such capital stock purchased during the term of this 
Agreement does not exceed $10,000,000,"


(c)  Subsection 7.5(d) is further amended by deleting clause (D) 
in such subsection in its entirety and inserting a period at the 
end of clause (C).

3.  Conditions. The effectiveness of this Amendment is subject to 
the following conditions precedent (unless specifically waived in 
writing by Agent):

(a)  Borrower shall have executed and delivered this Amendment, 
and such other documents and instruments as Agent may require 
shall have been executed and/or delivered to Agent;

(b)  All proceedings taken in connection with the transactions 
contemplated by this Amendment and all documents, instruments and 
other legal matters incident thereto shall be satisfactory to 
Agent and its legal counsel; and

(c)  No Default or Event 0f Default shall have occurred and be 
continuing.

4.  Representations and Warranties.  To induce Agent and Lenders 
to enter into this Amendment, Borrower represents and warrants to 
Agent and Lenders that (a) the execution, delivery and 
performance of this Amendment has been duly authorized by all 
requisite corporate action on the part of Borrower and
that this Amendment has been duly executed and delivered by 
Borrower and (b) each of the representations and warranties set 
forth in Section 4 of the Agreement (other than those which, by 
their terms? specifically are made as of certain date
prior to the date hereof) are tine and correct in all material 
respects as of the date hereof.

5.  Severability  Any provision of this Amendment held by a court 
of competent jurisdiction to be invalid or unenforceable shall 
not impair or invalidate the remainder of this Amendment and the 
effect thereof shall be confined to the provision so held to be 
invalid or unenforceable.

6.  References.  Any reference to the Agreement contained in any 
document, instrument or agreement executed in connection with the 
Agreement shall be deemed to be a reference to the Agreement as 
modified by this Amendment.

7.  Counterparts.  This Amendment may be executed in one or more 
counterparts, each of which shall constitute an original, but all 
of which taken together shall be one and the same instrument.

8.  Ratification.  The terms and provisions set forth in this 
Amendment shall modify and supersede all inconsistent terms and 
provisions of the Agreement and shall not be deemed to be a 
consent to the modification or waiver of any other term or 
condition of the Agreement. Except as expressly modified and 
superseded by this Amendment, the terms and provisions of the 
Agreement are ratified and confirmed and shall continue in full 
force and effect.


IN WITNESS WHEREOF, the parties hereto have caused this Amendment 
to be duly executed under seal and delivered by their respective 
duly authorized officers on the date first written above

HELLER FINANCIAL, INC.,       WINSLOEW FURNITURE, INC.
as Agent and Lender           LOEWENSTEIN, INC.
By:/s/ Scott Gast             WINSTON FURNITURE COMPANY
       Scott Gast                OF ALABAMA, INC.
Title: Assistant VP           CONTINENTAL ENGINEERING GROUP, INC
                              TEXACRAFT, INC., in its capacity
                                 as Borrower and as a Guarantor 
                                 acknowledging the terms of this 
                                 Agreement

                              
                              By:/s/ Vincent Tortorici, Jr.
                                 --------------------------
                                     Vincent Tortorici, Jr.
                              Title: Vice President and CFO


THE FIRST NATIONAL BANK
OF BOSTON

By:  /s/Lauren P. Carrigan
     ---------------------  
        Lauren P. Carrigan
Title:  Vice President


BANK OF AMERICA NATIONAL
TRUST AND SAVINGS ASSOCIATION, as
successor by merger to 
Bank of America Illinois


By:  /s/Elieen L. Sachanda
     ---------------------  
        Elieen L. Sachanda
Title:  Vice President


ABN AMRO BANK N.V.


By:  /s/Richard Lavina
     ----------------- 
        Richard Lavina
Title:  Group Vice President


[ARTICLE] 5
[MULTIPLIER] 1000
<TABLE>
<S>                             <C>
[PERIOD-TYPE]                   6-MOS
[FISCAL-YEAR-END]                          DEC-31-1998
[PERIOD-END]                               JUN-26-1998
[CASH]                                           3,666
[SECURITIES]                                         0
[RECEIVABLES]                                   21,356
[ALLOWANCES]                                         0
[INVENTORY]                                      9,585
[CURRENT-ASSETS]                                41,501
[PP&E]                                          10,258
[DEPRECIATION]                                       0
[TOTAL-ASSETS]                                  80,185
[CURRENT-LIABILITIES]                           18,669
[BONDS]                                              0
[PREFERRED-MANDATORY]                                0
[PREFERRED]                                          0
[COMMON]                                            75
[OTHER-SE]                                      58,241
[TOTAL-LIABILITY-AND-EQUITY]                    80,185
[SALES]                                         39,799
[TOTAL-REVENUES]                                39,799
[CGS]                                           23,690
[TOTAL-COSTS]                                   29,796
[OTHER-EXPENSES]                                     0
[LOSS-PROVISION]                                     0
[INTEREST-EXPENSE]                                 354
[INCOME-PRETAX]                                  9,649
[INCOME-TAX]                                     3,624
[INCOME-CONTINUING]                              6,025
[DISCONTINUED]                                       0
[EXTRAORDINARY]                                      0
[CHANGES]                                            0
[NET-INCOME]                                     6,025
[EPS-PRIMARY]                                      .80
[EPS-DILUTED]                                      .78
</TABLE>