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 July 31, 2000
                 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 (562)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),  1,027,334  shares
outstanding as of July 31, 2000.




                   Index to Exhibits - Page 13

                         1 of 13 Pages
<PAGE>










                     PART I


                     FINANCIAL INFORMATION
















































                              - 2 -
<PAGE>
<TABLE>
                       KIT MANUFACTURING COMPANY
                       STATEMENTS OF OPERATIONS
            (Dollars in Thousands Except Per Share Amounts)
                              (Unaudited)
<CAPTION>
                                 Three Months Ended       Nine Months Ended
                                      July 31,                 July 31,
                                   2000       1999         2000       1999

<S>                               <C>       <C>       <C>        <C>
Sales                              $13,559   $16,411   $39,433    $45,239

Costs and expenses:
   Cost of sales                    12,585    14,468    35,887     40,234
   Selling, general and
      administrative expenses        1,391     1,650     3,567      4,284
   Equity in loss of retail
      sales partnership                135        13       264         42
Operating (loss) income               (552)      280      (285)       679

Other:
  Interest income                       75        18       177        117
  Interest expense                     (53)      (16)     (128)      (101)
  Gain on sale of property (Note J)    621        -      2,076         -
Income before income taxes              91       282     1,840        695
Provision for income taxes
    (Note A)                            38       170       745        311
Net income                         $    53    $  112   $ 1,095    $   384

Net income per share-
 basic and diluted                   $0.05    $ 0.10   $  1.02    $  0.35
    (Note B)
Weighted-average shares           1,047,261  1,110,934  1,070,710  1,110,934
outstanding-
 basic and diluted
(Note B)
Dividends per share                  $  -    $   -     $   -      $   -


                          STATEMENT OF SHARHOLDERS'EQUITY
                              (Dollars in thousands)
                                    (Unaudited)

                              Common Stock     Additional     Retained
                             Shares   Amount Paid-In Capital  Earnings  Total
Balance, October 31, 1999  1,110,934   $750        $842        $11,049 $12,641
Purchase of treasury stock   (83,600)   (58)        (65)          (376)  (499)
Net income                                                       1,095   1,095
                            _______   _____      _____        _______  _______
Balance, July 31, 2000    1,027,334   $692        $777        $11,768  $13,237
                           ========   =====      =====         ======  =======
<FN>
   <F1>The accompanying notes are an integral part of these financial
 statements.
 </FN>
                                  -3-
</TABLE>
<PAGE>


<TABLE>
                       KIT MANUFACTURING COMPANY
                            BALANCE SHEETS
                        (Dollars in Thousands)
                              (Unaudited)
<CAPTION>
                                             July 31,    October 31,
                                               2000         1999

<S>                                         <C>          <C>
ASSETS
   Cash and cash investments                 $  6,778     $  4,731
   Accounts receivable, net                     4,123        4,947
   Inventories:
     Raw materials                              2,357        1,792
     Work in process                              552          654
     Finished goods                               560            8
       Total inventories                        3,469        2,454
   Prepaids and other assets                      344          269
   Deferred income taxes                          721          721
       Total current assets                    15,435       13,122
   Property, plant and equipment, net           5,782        6,549
   Other assets                                   265           90
      Total assets                           $ 21,482     $ 19,761

LIABILITIES AND SHAREHOLDERS' EQUITY
   Line of credit                            $  2,592          -
   Accounts payable                             1,123     $  2,538
   Accrued payroll and related items              810        1,191
   Accrued marketing programs                     316          402
   Accrued expenses                             1,474        1,515
   Income taxes payable                           456          -
      Total current liabilities                 6,771        5,646
   Deferred income taxes                        1,474        1,474
      Total liabilities                         8,245        7,120

   Commitments and contingencies

   Shareholders'equity
Common stock issued and outstanding               692          750
1,027,334 (July 31, 2000) and 1,110,934
(October 31, 1999) shares.
   Additional paid-in capital                     777          842
   Retained earnings                           11,768       11,049
          Total shareholders' equity           13,237       12,641
   Total liabilities and shareholders'       $ 21,482     $ 19,761
          equity


<FN>
<F1>The accompanying notes are an integral part of these financial
statements.
</FN>
                                  -4-
</TABLE>
<PAGE>

<TABLE>
                       KIT MANUFACTURING COMPANY
                       STATEMENTS OF CASH FLOWS
                        (Dollars in Thousands)
                              (Unaudited)
<CAPTION>

                                           For the nine months ended July 31,
                                                      2000      1999
<S>                                             <C>        <C>
Cash flow from operating activities:
   Cash received from customers                  $  38,132  $ 44,582
   Interest received                                   177       118
   Rental income                                        -         58
   Cash paid to suppliers and employees            (40,607)  (43,672)
   Interest paid                                      (128)     (101)
   Income taxes (paid) received                       (127)      438
Net cash (used in) provided by operating            (2,553)    1,423
   activities

Cash flow from investing activities:
   Purchase of property, plant and equipment          (389)     (410)
   Proceeds from disposal of property, plant
     and equipment                                   2,921        25
   Advances to retail sales partnership                (25)        -
Net cash provided by (used in) investing             2,507      (385)
activities

Cash flow from financing activities:
   Proceeds from line-of-credit borrowings          12,855    14,355
   Principal payments on line-of-credit            (10,263)  (14,355)
         borrowings
   Purchase of treasury stock                       (499)         -

Net cash provided by financing activities            2,093      -0-

Net increase in cash                                 2,047     1,038
Cash at beginning of period                          4,731     3,230
Cash at end of period                            $   6,778  $  4,268

Reconciliation of net income to net cash
used in operating activities:
Net income                                       $   1,095  $   384
Adjustments to reconcile net income to
net cash used in operating activities:
Depreciation                                           311      444
Gain on sale of property                            (2,076)       -

Equity in loss of retail sales partnership             264       42
Changes in operating assets and liabilities:
Accounts receivable                                    824     (599)
Inventories                                         (1,015)   2,023

Prepaids and other assets                             (422)     (83)

Accounts payable and accruals                       (2,152)  (1,537)

Accrued income taxes                                   618      749
Net cash (used in) provided by operating         $  (2,553)  $1,423
    activities

<FN>
<F1>The accompanying notes are an integral part of these financial statements.
</FN>
</TABLE>                           - 5 -
<PAGE>

                       KIT MANUFACTURING COMPANY
                     NOTES TO 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.  Options have not been included in the
computations because their effect would not be dilutive.

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

Note E -  Financial information contained herein is unaudited. Certain
amounts in prior period financial statements have been reclassified to
conform to current period presentation.

Note F -  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 conducted
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.

Note G - The Company's investment in and advances to the retail sales
partnership as of July 31, 2000 and 1999 are ($229,000) and $44,000,
respectively, and are included as a component of accrued liabilities
and other assets, respectively.  The condensed unaudited financial
information
of the partnership for the three-month and nine-month periods ended
July 31, 2000 and 1999 is as follows:
                         Three Months Ended        Nine Months Ended
                             July 31,                 July 31,
(Dollars in Thousands)     2000        1999            2000      1999

Condensed Statement
  of Income Information:

     Sales                    $466    $1,252         $3,356      $2,592
     Costs and expenses        659     1,270          3,733       2,652
     Net (loss)/profit       $(193)    $ (18)        $ (377)      $ (60)


                               -    6 -
     <PAGE>


                       KIT MANUFACTURING COMPANY
                     NOTES TO FINANCIAL STATEMENTS
                                 (Unaudited)


Note H - The Company evaluates the performance of its operating segments
based on operating income or losses. Each segment records direct expenses
related and allocable to its employees. The Company does not allocate income
taxes, interest income or interest expense to operating segments.
Identifiable assets are primarily those directly used in the operations
of each segment. No individual customer accounted for greater than 10%
of net sales or accounts receivable for any period or period-end presented.

                           Three Months Ended    Nine Months Ended
(Dollars in Thousands)          July 31,            July 31,
                             2000      1999      2000       1999
Sales
   Manufactured housing     $5,385    $8,042   $17,679    $22,993
   Recreational vehicles     8,174     8,369    21,754     22,246
   Total sales             $13,559   $16,411   $39,433    $45,239
                            ======    ======    ======     ======
Income/(loss) before income taxes
   Operating (loss) income
   Manufactured housing    $ (268)    $  644      $194     $1,875
   Recreational vehicles     (284)      (364)     (479)    (1,196)
Total operating (loss) income(552)       280      (285)       679
   Interest income             75         18       177        117
   Interest expense           (53)       (16)     (128)      (101)
   Gain on sale of
     Property (Note J)        621        -       2,076         -
Income before income taxes    $91      $ 282   $ 1,840      $ 695
                            =====      =====     =====       ====

Note I - On September 14, 1999, the Board of Directors authorized the Company
to repurchase up to 100,000 common shares on the open market during a period
of not more than 12 months. The 100,000 common shares authorized for
repurchase represent 9% of the outstanding common stock of the Company.
The Company plans to purchase the shares from time to time, depending
on market conditions. During the quarter ended January 31, 2000, the
Company repurchased 26,700 common shares. During the quarter ended
April 30, 2000, the Company repurchased 7,900 common shares. During the
quarter ended July  31, 2000, the Company repurchased 49,000 common
shares.

Note J - During February 2000, the Company sold land and buildings
located in Chino, California for consideration of $1,685,000, resulting
in a gain of $1,455,000. During June 2000, the Company sold land and
buildings located in McPherson, Kansas for consideration of $1,285,000,
resulting in a gain of $621,000. Therefore, the total gain resulting
from these two sales is $2,076,000.

                               -    7 -

<PAGE>



                       KIT MANUFACTURING COMPANY
                     NOTES TO FINANCIAL STATEMENTS
                                 (Unaudited)


Note K - On December 15, 1998, the Company was named as a defendant in
a lawsuit filed by one of its former dealers seeking damages for breach
of contract. In May of 2000, a jury awarded the plaintiff $250,000 in
damages. The verdict is currently under appeal. The outcome of the
appeal is not known at this time but the Company intends to defend its
position vigorously.

The Company was served on May 16, 2000 with a class-action lawsuit
filed by certain former employees. The suit arose as a result of the
closure of our plant facilities in McPherson, Kansas and the
plaintiff's contention that the Company failed to provide a 60-day
advance termination notice as required under federal law. The Company
believes that it has substantial defenses to this action but is unable
to assess the merits of the case since it has just recently been filed
and no discovery has occurred.























                                 - 8 -
<PAGE>


















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

   FINANCIAL CONDITION - JULY 31, 2000 COMPARED TO OCTOBER 31, 1999

Under third quarter market conditions, the Company borrowed on its line
of  credit  to maintain its inventory levels to provide for anticipated
third  quarter  sales  and  to  pay down certain  current  liabilities,
including  accounts payable.  The Company's working  capital  increased
$1,417,000  primarily  due to the sale of the  Chino,  California,  and
McPherson,  Kansas properties. The current ratio increased slightly  to
2.4:1  at  July  31, 2000 compared to 2.3:1 at October  31,  1999.  The
current  ratio  is  the result of dividing current  assets  by  current
liabilities. It is a financial measure that indicates the ability of  a
company to pay its current obligations with its current assets.

The  Company's  liquidity position as reflected in  the  current  ratio
described  above,  capital resources, working capital,  and  $1,408,000
unused line of credit, is considered to be adequate to provide for near
term cash needs.

RESULTS OF OPERATIONS - QUARTER ENDED JULY 31, 2000 COMPARED TO QUARTER
                         ENDED JULY 31,  1999

Total sales for the quarter ended July 31, 2000 were $13,559,000, a 17%
decrease  from sales of $16,411,000 for the same quarter of  the  prior
year.The  decrease consisted of a 33% decrease in manufactured housing sales
and  a 2% decrease in recreational vehicle (RV) sales. The decrease  in
sales  continues  to  be  affected  by industry-wide  excess  inventory
levels, lenders' tightened credit standards, and rising interest rates.
In  addition,  although  there was also a decline  in  RV  sales,  this
division,  with  its  successful  product  lines  now  available,  will
continue to focus on the expansion of its market share.

Cost  of  sales for the quarter ended July 31, 2000 was $12,585,000,  a
13% decrease from cost of sales of $14,468,000 for the same quarter  of
the  prior year, and a 5% increase as a percent of sales. The resulting
decrease in gross profit margins  compared  to  the  third quarter of
fiscal  1999  is  chiefly attributed to increased sales of lower margin
recreational vehicle products.

Selling,  general and administrative expenses decreased 16% during  the
quarter to  $1,391,000, compared to $1,650,000 for the same period of the
prior year. The decrease was due primarily to the continued controls over
marketing and overhead costs.

Interest income for the current quarter was $75,000 compared to $18,000 in
the same quarter of the prior year. The increase was due primarily to
an increase in average balances of invested funds (from the proceeds of
the sales of the Chino, California, and McPherson, Kansas properties),
compared to the same quarter of the prior year. Interest expense for
the current


                                  -9-
<PAGE>





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

quarter  was  $53,000 compared to $16,000 in the same  quarter  of  the
prior  year.  This change was primarily the result of  an  increase  in
average short-term borrowings.

The net income for the three months ended July 31, 2000 was $53,000, or
$0.05  per  share,  compared to net income of $112,000,  or  $0.10  per
share, for the  same quarter of the prior year. The sale of property in
McPherson, Kansas contributed an after tax gain of $402,000 or $0.38 per
share.

  RESULTS OF OPERATIONS - NINE MONTHS ENDED JULY 31, 2000 COMPARED TO
                    NINE MONTHS ENDED JULY 31, 1999

Total sales for the nine months ended July 31, 2000 were $39,433,000, a
13% decrease from sales of $45,239,000 for the same period of the prior
year.  The decrease consisted of a 23% decrease in manufactured housing
sales  and  a  2%  decrease  in recreational vehicle  (RV)  sales.  The
decrease  in  sales  continues to be affected by  industry-wide  excess
inventory  levels,  lenders'  tightened credit  standards,  and  rising
interest rates.

Cost of sales for the nine months ended July 31, 2000 were $35,887,000,
an  11%  decrease from cost of sales of $40,234,000 for the  same  nine
months of the prior year, and a 2% increase as a percent of sales.  The
dollar decline was due primarily to the decline in sales volume,  while
the  increase  as a percent of sales was due to sales of  lower  margin
RV's.

Selling, general and administrative expenses for the nine months  ended
July  31,  2000 decreased 17% to $3,567,000 compared to $4,284,000  for
the  same  period  of  the  prior  year,  and  remained  consistent  at
approximately 9% of sales. The dollar decrease was due primarily to the
continued planned reductions in marketing and administrative costs.

Interest  income for the nine months ended July 31, 2000  was  $177,000
compared  to  $117,000  for the same nine months  of  the  prior  year.
Interest  expense for the nine months ended July 31, 2000 was  $128,000
compared to $101,000 for the same period of the prior year. This was  a
result  of an increase in the average net short-term investments during
the  current  period  along  with  an increase  in  average  short-term
borrowings.

Net  income for the nine months ended July 31, 2000 was $1,095,000,  or
$1.02  per  share,  compared to net income of $384,000,  or  $0.35  per
share,  for  the  same  nine months of the  prior  year.  The  sale  of
properties  in Chino, California, and McPherson, Kansas contributed  an
after tax gain of $1,255,000 or $1.17 per share.


                                 -10-
<PAGE>



                                 PART II

                            OTHER INFORMATION


                               Item 6 (a).

                    See Index to Exhibits on page 12.


                               Item 6 (b).

     Form 8-K was not required to be filed during the quarter ended
                             July 31, 2000.





























                                -    11 -
<PAGE>








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 9/11/00             /s/ Dan Pocapalia
                         Dan Pocapalia
                         Chairman of the Board,
                         Chief Executive Officer
                         (Principal Executive Officer)



DATE 9/11/00             /s/ Bruce K. Skinner
                         Bruce K. Skinner
                         Vice President and Treasurer
                         (Principal Financial and Accounting Officer)














                                 - 12 -




<PAGE>





                        KIT MANUFACTURING COMPANY
                            INDEX TO EXHIBITS


Item:

     (27) Financial Data Schedule



































                                  -13-
<PAGE>