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, 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),  1,084,234  shares
outstanding as of January 31, 2000.




                   Index to Exhibits - Page 12

                         1 of 12 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
                                                             January 31,
                                                            2000  1999

<S>                                                     <C>       <C>
Sales                                                  $10,966    $12,644

Costs and expenses:
   Cost of sales                                         9,618     11,294
   Selling, general and
   administrative expenses                               1,010      1,140
                                                        10,628     12,434
Operating income                                           338        210

Other:
  Interest income                                           55         48
  Interest expense                                         (17)       (36)
  Equity in loss of retail sales
     partnership                                          (103)       (34)
Income before income taxes                                 273        188
Provision for income taxes                                  96         61
    (Note A)

Net income                                             $   177    $   127

Net income per share-
 basic and diluted                                     $  0.16    $   .11
    (Note B)

Weighted-average shares                                1,098,124  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   (26,700)  (18)     (20)               (88)  (126)
Net income                                                         177    177
                            ____________________________________________________
Balance, January 31, 2000  1,084,234  $732     $822            $11,138 $12,692
                           =====================================================
<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>
                                              January 31  October 31,
                                                 2000         1999
<S>                                              <C>           <C>
ASSETS
   Cash and cash investments                 $  3,676     $  4,731
   Accounts receivable, net                     3,245        4,947
   Inventories:
     Raw materials                              2,288        1,792
     Work in process                              700          654
     Finished goods                             1,620            8
       Total inventories                        4,608        2,454
   Prepaids and other assets                      782          269
   Deferred income taxes                          737          721
       Total current assets                    13,048       13,122
   Property, plant and equipment, net           6,726        6,549
   Other assets                                    84           90
      Total assets                           $ 19,858     $ 19,761

LIABILITIES AND SHAREHOLDERS' EQUITY
   Line of credit                            $  2,099          -
   Accounts payable                             1,323     $  2,538
   Accrued payroll and related items              685        1,191
   Accrued marketing programs                     142          402
   Accrued expenses                             1,443        1,515
      Total current liabilities                 5,692        5,646
   Deferred income taxes                        1,474        1,474
      Total liabilities                         7,166        7,120

   Commitments and contingencies

   Shareholders'equity
   Common stock issued and outstanding            732          750
   1,084,234 (January 31, 2000) and 1,110,934
   (October 31, 1999) shares.
   Additional paid-in capital                     822          842
   Retained earnings                           11,138       11,049
          Total shareholders' equity           12,692       12,641
   Total liabilities and shareholders'       $ 19,858     $ 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 three months ended January 31,
                                                       2000      1999
   <S>                                               <C>          <C>
Cash flow from operating activities:
   Cash received from customers                  $ 12,669   $ 13,339
   Interest received                                   55         48

   Cash paid to suppliers and employees           (15,499)   (14,555)
   Interest paid                                      (17)       (36)


Net cash used in operating activities              (2,792)    (1,204)

Cash flow from investing activities:
   Purchase of property, plant and equipment         (236)      (545)
   Disposal of property, plant and equipment           -           8
Net cash used in investing activities                (236)      (537)

Cash flow from financing activities:
   Proceeds from line-of-credit borrowings          4,087      6,430
   Principal payments on line-of-credit            (1,988)    (3,647)
   borrowings
   Purchase of treasury stock                        (126)       -
Net cash provided by financing activities           1,973      2,783

Net decrease in cash                               (1,055)     1,042
Cash at beginning of period                         4,731      3,230
Cash at end of period                            $  3,676   $  4,272

Reconciliation of net income to net cash
used in operating activities:
Net income                                       $   177    $    127
Adjustments to reconcile net income to
net cash used in operating activities:
Depreciation                                          59        159
Equity in loss of retail sales partnership           103         34
Changes in operating assets and liabilities:
Accounts receivable                                1,702        695
Inventories                                       (2,154)      (628)
Prepaids and other assets                           (629)      (211)
Accounts payable and accruals                     (2,146)    (1,442)
Accrued income taxes                                  96         62
Net cash used in operating activities            $(2,792)   $(1,204)


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






                       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.  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.

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 January 31, 2000 and 1999 are ($93,000) and $52,000,
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 periods ended
January 31, 2000 and 1999 is as follows:
                                           January 31,        January 31,
                                             2000               1999

Condensed Statement of Income Information:

     Sales                                    $1,075,000          $675,000
     Costs and expenses                        1,222,000           723,000
     Net loss                                 $ (147,000)         $(48,000)



                                -  6 -
     <PAGE>






                       KIT MANUFACTURING COMPANY
                NOTES TO CONDENSED 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, interest expense or the equity in the retail sales
partnership 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
(Dollars in Thousands)                              January 31,
                                                 2000       1999
Sales
   Manufactured housing                        $ 6,071     $7,558
   Recreational vehicles                         4,895      5,086
   Total sales                                 $10,966    $12,644
                                                ======     =======
Income before income taxes
   Operating income
   Manufactured housing                        $  332      $ 658
   Recreational vehicles                          (97)      (482)
Total operating income                            235        176
   Interest income                                 55         48
   Interest expense                               (17)       (36)
Income before income taxes                    $   273      $ 188
                                                 =====       ====


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.

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 $1,484,000.






                                -  7 -
<PAGE>










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

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

Under first quarter market conditions, the Company borrowed on its line
of  credit  to increase its inventory levels to provide for anticipated
second  quarter sales.  The Company's working capital decreased $43,000
due to theline of credit borrowings for the inventory build-up. The current
ratio remained at 2.3:1 at January 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, including excess  plant  capacity,
working capital, and $1,901,000 unused line of credit, are considered to be
adequate to provide for near term cash needs.

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

Total sales for the quarter ended January 31, 2000 were $10,966,000,  a
13%  decrease  from sales of $12,644,000 for the same  quarter  of  the
prior year. The  decrease consisted of a 20% decrease in manufactured
housing sales and a 4%  decrease  in  recreational vehicle  (RV)  sales.
The  decline  in manufactured  housing  sales  was  caused  by  excess  open
units  and repossessions  in  the  marketplace  as  a  result  of  a   number
of manufacturers over producing. In addition, although there  was  also  a
decline in RV sales this division continues to improve its selling margins and
operating results through improved production cost controls and efficiencies.
Also, strategically planned marketing continues to increase sales of  a  wide
range of high margin travel trailers.

Cost of sales for the quarter ended January 31, 2000 was $9,618,000,  a
15%  decrease from $11,294,000 for the same quarter of the prior  year,
and  a  2%  decrease as a percent of sales. The resulting  increase  in
gross profit margins  compared  to  the  first quarter of  fiscal  1999  is
chiefly attributed to  the  material  and  labor  cost containments  associated
with  the controls over recreational vehicle and manufactured housing
production.

Selling,  general and administrative expenses decreased 7%  during  the
quarter to  $1,076,000, compared to $1,162,000 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 $55,000 compared to $48,000
in the  same  quarter of the prior year. This was due to  an  increase  in
average short-term investments in conjunction with higher average rates
of  return.  Interest  expense  for the  current  quarter  was  $17,000
compared to $36,000 in the  same  quarter of the prior year. This change was the
result  of  a decrease in average borrowings.

The  net  income  for  the  three months ended  January  31,  2000  was
$177,000,  or  $0.16 per share, compared to net income of $127,000,  or
$0.11 per share, for the same quarter of the prior year.
                                  -8-
<PAGE>

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

The   Company   instituted   a  program  to   determine   whether   its
computer  information  systems  were able  to  interpret  dates  beyond
the    year   1999   (the   "Year   2000   Compliance   Program")   and
implemented  programming  modifications to  its  main  operational  and
financial  reporting  systems  to address  these  issues.  The  Company
also  contacted  its  major suppliers, service  vendors  and  customers
regarding  Year  2000  compliance and to date,  has  not  been  alerted
to  any  Year  2000  compliant issues as a result of  these  inquiries.
The   total   cost   of   the   Year  2000   Compliance   Program   was
approximately $50,000.

Although   management   believes  the  Company   adequately   addressed
Year  2000  compliant  issues, there can  be  no  assurance  that  such
problems   will  not  be  identified  in  the  future.   However,   the
Company  believes  that  it  has  sufficient  resources  and  that  any
such  problems  subsequently identified will not  be  material  to  the
Company's financial position or results of operations.

































                               -9-
<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
                        January 31, 2000.


































                            -    10 -
<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 1/31/00             /s/ Dan Pocapalia
                         Dan Pocapalia
                         Chairman of the Board,
                         Chief Executive Officer and President
                         (Principal Executive Officer)



DATE 1/31/00             /s/ Bruce K. Skinner
                         Bruce K. Skinner
                         Vice President and Treasurer
                         (Principal Financial and Accounting
                         Officer)






















                             - 11 -




<PAGE>







                    KIT MANUFACTURING COMPANY
                        INDEX TO EXHIBITS


Item:

     (27) Financial Data Schedule










































                              -12 -
<PAGE>