FORM 10-Q                                

                          SECURITIES AND EXCHANGE COMMISSION               

                               Washington, D.C.  20549

                      Quarterly Report Under Section 13 or 15(d)
                        of the Securities Exchange Act of 1934


          For Quarter Ended January 31, 1996 Commission file number 2-31520



                              KIT MANUFACTURING COMPANY
                (Exact name of registrant as specified in its charter)




                  California                       95-1525261             

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




          530 East Wardlow Road,P.O. Box 848,Long Beach,California    90801
              (Address of principal executive offices)           (Zip Code)





          Registrant's telephone number, including area code (310)595-7451   






               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       .      

                        APPLICABLE ONLY TO CORPORATE ISSUERS:

          Indicate the number of shares outstanding of each of the issuer s
          classes of common stock, as of the close of the period covered by
          this  report.    Common  Stock  (no  par value), 1,110,934 shares  
          outstanding as of January 31, 1996. 

                             Index to Exhibits - Page 10

                                    1 of 10 Pages 
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                                       PART I                     

                                FINANCIAL INFORMATION           









































                                           











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                                      KIT Manufacturing Company         
                                        STATEMENTS OF INCOME
                           (Dollars in Thousands Except Per Share Amounts)

                                             (Unaudited)

<CAPTION>

                                        Three Months Ended
                                            January 31,                  
                                         1996         1995        


   <S>                                   <C>          <C>
   Sales                                 $17,971      $21,851


   Costs and
          Cost of sales                   16,017       19,643
          Selling, general and

             administrative                1,943        1,793
                                          17,960       21,436


   Operating income                           11          415


   Other income
       Interest income, net                    -           29


   Income before income taxes                 11          444

   Provision for income taxes

          (Note A)                             4          182

   Net income                                 $7         $262


   Average shares outstanding

          (Note B)                     1,110,934    1,110,934


   Net income per share          
          (Note B)                         $0.01        $0.24


   Dividends per share                $      -     $      -







    The accompanying notes are an integral part of these financial statements

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                        KIT MANUFACTURING COMPANY

                             BALANCE SHEETS
                         (Dollars in thousands)

<CAPTION>                                                  January 31,  October
                                                             1996         1995

   ASSETS                                                  (Unaudited)
          <S>                                                   <C>         <C>
          Cash and cash                                         $1,451      $2,218
          Accounts receivable, net                               6,135       7,350
          Inventories:
              Raw materials                                      3,200       2,543

              Work in process                                    1,238       1,055
              Finished goods                                     3,252       2,069
                Total inventories                                7,690       5,667
          Prepaids and deferred income                           1,479       1,589

                Total current assets                            16,755      16,824
          Property, plant and equipment, net                     6,321       6,388
          Other assets                                             164          90
                Total assets                                   $23,240     $23,302


   LIABILITIES AND SHAREHOLDERS'
          Note payable to bank                                  $1,200
          Accounts payable                                       3,727      $3,954
          Accrued payroll and related                            1,167       2,203

          Accrued marketing programs                             1,018         741
          Accrued expenses                                       1,153       1,309
          Income taxes payable                                      63         190
                Total current                                    8,328       8,397

          Deferred income taxes                                  1,399       1,399
                Total liabilities                                9,727       9,796

          Commitments and contingencies


          Shareholders' equity

          Common stock and additional paid-in capital,
              issued and outstanding 1,110,934 shares            1,592       1,592
          Retained earnings:
             Balance at beginning of period                     11,914      10,565
             Net income for period                                   7       1,349
             Balance at end of period                           11,921      11,914
                  Total shareholders' equity                    13,513      13,506
          Total liabilities and shareholders' equity           $23,240     $23,302








   The accompanying notes are an integral part of these financial statements
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                       KIT MANUFACTURING COMPANY
                        STATEMENTS OF CASH FLOWS
                         (Dollars in thousands)
                              (Unaudited)
<CAPTION>
                                                           For the 3 months ended   
                                                                   January 31,
                                                              1996           1995
   Cash flows from operating activities:
           <S>                                                 <C>           <C>
           Cash received from customers                        $19,186       $21,840
           Interest received                                         6            37

           Cash received from operations                        19,192        21,877

           Cash paid to suppliers and employees                 20,633        25,332

           Interest paid                                             7             8
           Income taxes paid                                       190           132
           Cash disbursed for operations                        20,830        25,472


   Net cash used in operating activities                       (1,638)       (3,595)    Net cash used in operating activities


   Cash flows from investing activities:
          Purchase of property, plant and equipment              (110)         (181)
          Changes in other current and non-current assets        (219)         (140)

   Net cash used in investing activities                         (329)         (321)

   Cash flows from financing activities:
           Proceeds from line-of-credit borrowings               1,200           700

   Net cash provided by financing activities                     1,200           700
   Net decrease in cash                                          (767)       (3,216)

   Cash at beginning of year                                     2,218         4,625
   Cash at end of period                                        $1,451        $1,409    Cash at end of period


   Reconciliation of net income to net cash used in operating activities:

   Net income                                                       $7          $262

   Adjustments to reconcile net income to net cash used in operating

   Depreciation                                                    169           136
   (Increase) decrease  in accounts                              1,215          (11)
   Increase in inventories                                     (2,023)       (2,757)
   Decrease  in accounts payable and accrued liabilities         (820)       (1,275)
   Increase (decrease) in income taxes payable                   (186)            50

   Net cash used in operating activities                      ($1,638)      ($3,595)    Net cash used in operating activities




   The accompanying notes are an integral part of these financial statements

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                               KIT MANUFACTURING COMPANY              
                        NOTES TO CONDENSED FINANCIAL STATEMENTS
                                      (Unaudited)


   Note A -  The provision or benefit for income taxes is calculated using the
   Company's estimated annual effective tax rate.

   Note B -  Per share amounts are based on the weighted average number of 
   common shares outstanding.  Common stock equivalents have not been 
   included in the computations because their effect would not be dilutive.

   Note C -  During the period reported on, there were no sales of securities.

   Note D -  In the opinion of management, all material adjustments which are
   necessary for a fair statement of financial position, results of 
   operations and cash flows have been included in these financial statements.

   Note E -  The results of the period are not necessarily indicative of annual
   results due to seasonality of the business.

   Note F -  Financial information contained herein is unaudited.

   Note G -  The Company is contingently liable to various financial 
   institutions on repurchase agreements in connection with wholesale 
   inventory financing.  In general, inventory is repurchased by the Company 
   upon default by a dealer with a financing institution and then resold 
   through normal distribution channels.  In addition, the Company is 
   contingently liable to financial institutions for letters of credit which 
   were established to satisfy the self-insured workers' compensation 
   regulations of the states in which the Company conducts manufacturing 
   operations.

   Management does not expect that losses, if any, from the contingencies 
   described above will be of material importance to the financial condition or 
   earnings of the Company.














                                           










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                               KIT MANUFACTURING COMPANY
              Management's Discussion and Analysis of Financial Condition
                               and Results of Operations

        FINANCIAL CONDITION - JANUARY 31, 1996 COMPARED TO OCTOBER 31, 1995    

        Under first quarter market conditions, the Company borrowed on its
        line of credit to increase its inventories to prepare for the spring
        selling season.  The Company's working capital remained unchanged due
        to the increase in inventories and a decrease in accounts receivable
        due to the decrease in sales.  The current ratio was 2.0:1 at January
        31, 1996 and at October 31, 1995.

        The Company's liquidity position as reflected in the current ratio
        described above, capital resources, including excess plant capacity,
        working capital, and line of credit, are considered to be adequate to
        provide for near term anticipated growth.

        RESULTS OF OPERATIONS - QUARTER ENDED JANUARY 31, 1996 COMPARED TO 
        QUARTER ENDED JANUARY 31, 1995

        Total sales for the quarter ended January 31, 1996 were $17,971,000,
        an 18% decrease from sales of $21,851,000 for the same quarter of the
        prior year.  The decrease consisted of a 49% decrease in manufactured
        housing sales and a 1% decrease in recreational vehicle sales.  RV
        sales saw an decrease as a result of dealers adjusting their
        inventories from prior year levels.  Manufactured housing sales
        declined due to extremely bad weather conditions not encountered
        during the previous comparable quarter causing a significant slowdown
        in retail sales.

        Cost of sales decreased 18% from the same quarter of the prior year
        due primarily to the decline in sales volume, but decreased 1% as a
        percent of sales. The increase in gross profit margins is chiefly
        attributed to increased sales of higher margin RV s compared to the
        first quarter of fiscal 1995.

        Selling, general and administrative expenses increased 8% over the
        same quarter of the prior year and rose 3% as a percent of sales. The
        increase was due to increases in marketing costs.

        Net interest expense for the current quarter increased in comparison
        to net interest income in the same quarter of the prior year. This was
        a consequence of a decrease in the average net short-term investments.

        Net income for the three months ended January 31, 1996 was $7,000, or
        $0.01 per share, compared to net income of $262,000, or $0.24 per
        share, for the same quarter of the prior year.













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                                      PART II                      

                                   OTHER INFORMATION            


                                      Item 6 (a).                    

                           See Index to Exhibits on page 10.


                                      Item 6 (b).                 

     Form 8-K was not required to be filed during the quarter ended January
                                      31, 1996.













































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        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.



                                                KIT MANUFACTURING COMPANY  
                                                      (Registrant)



        DATE 3/11/96                  /S/ Dan Pocapalia              
                                      Dan Pocapalia
                                      Chairman of the Board,
                                      Chief Executive Officer and President
                                      (Principal Executive Officer)



        DATE 3/11/96                  /s/ Dale J.  Gonzalez             
                                      Dale J. Gonzalez
                                      Senior Vice President and Treasurer
                                 (Principal Financial and Accounting Officer)


























                                           






                                         - 9 -
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                               KIT MANUFACTURING COMPANY
                                   INDEX TO EXHIBITS


        Item:
             
             (27) Financial Data Schedule






















































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