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 April 30, 1999
                 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),  1,110,934  shares
outstanding as of April 30, 1999.




                   Index to Exhibits - Page 12

                         1 of 12 Pages
<PAGE>










                            PART I


                     FINANCIAL INFORMATION


















































                              - 2 -
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<TABLE>
                        KIT MANUFACTURING COMPANY
                    CONDENSED STATEMENT OF OPERATIONS
             (Dollars in Thousands Except Per Share Amounts)
                               (Unaudited)
<CAPTION>
                              Three Months Ended   Six Months Ended
                                      April 30,         April 30,
                                1999       1998       1999     1998

<S>                                <C>       <C>       <C>        <C>
Sales                              $16,184   $16,831    $28,828   $30,650

Costs and expenses:
   Cost of sales                    14,472    15,317     25,767    28,235
   Selling, general and
   administrative expenses           1,489     1,429      2,663     2,612
                                    15,961    16,746     28,430    30,847
Operating income (loss)                223        85        398      (197)

Other:
  Interest income                       51        36         99        63
  Interest expense                     (49)      (31)       (84)      (41)

Income (loss) before income taxes      225        90        413      (175)
Provision (benefit) for income taxes    75        35        136       (73)
   (Note A)

Net income (loss)                  $   150   $    55    $   277   $  (102)

Net income (loss) per share-
 basic and diluted                 $  0.14   $  0.05    $  0.25   $ (0.09)
   (Note B)

Weighted-average shares outstanding-
 basic and diluted               1,110,934 1,110,934  1,110,934 1,110,934
   (Note B)

Dividends per share                $  -      $  -       $  -      $  -


<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>
                                             April 30,   October 31,
                                                1999         1998
<S>                                          <C>          <C>

ASSETS

   Cash and cash investments                 $  3,409     $  3,230
   Accounts receivable, net                     4,790        4,041

   Inventories:
     Raw materials                              1,623        1,758
     Work in process                              630          685
     Finished goods                             1,040        2,378
       Total inventories                        3,293        4,821

   Prepaids and income tax refunds
   receivable                                   1,435        1,372

       Total current assets                    12,927       13,464

   Property, plant and equipment, net           6,796        6,735
   Other assets                                   135          152

      Total assets                           $ 19,858     $ 20,351

LIABILITIES AND SHAREHOLDERS' EQUITY
   Note payable to bank                      $  1,451
   Accounts payable                             1,779     $  2,688
   Accrued payroll and related items            1,170        1,587
   Accrued marketing programs                      43          718
   Accrued expenses                             1,390        1,610
      Total current liabilities                 5,833        6,603
   Deferred income taxes                        1,480        1,480
      Total liabilities                         7,313        8,083

   Commitments and contingencies

   Shareholder'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          10,676       11,033
       Net income (loss) for period               277         (357)
       Balance at end of period                10,953       10,676
          Total shareholders' equity           12,545       12,268
Total liabilities and shareholders' equity   $ 19,858     $ 20,351


<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 six months ended April 30,
                                                   1999       1998
<S>                                              <C>        <C>
Cash flow from operating activities:
   Cash received from customers                  $ 28,079   $ 30,760
   Interest received                                   99         62

   Cash paid to suppliers and employees            28,824     32,770
   Interest paid                                       84         41
   Income taxes (received) paid                         1     (1,267)

Net cash used in operating activities                (731)      (722)

Cash flow from investing activities:
   Purchase of property, plant and equipment         (369)      (782)
   Disposal of property, plant and equipment           18          3
   Changes in other current and non-current assets   (190)       365

Net cash used in investing activities                (541)      (414)

Cash flow from financing activities:
  Proceeds from line-of-credit borrowings          11,046      7,217
  Principal payments on line-of-credit
  borrowings                                       (9,595)    (5,772)

Net cash provided by financing activities           1,451      1,445

Net increase in cash                                  179        309
Cash at beginning of year                           3,230      3,673
Cash at end of period                            $  3,409   $  3,982

Reconciliation of net income (loss) to net cash
Used in operating activities:
Net income (loss)                                $   277    $  (102)

Adjustments to reconcile net income (loss) to
Net cash used in operating activities:
Depreciation                                         295        323
(Increase) decrease in accounts receivable          (749)       109
Decrease (Increase) in inventories                 1,528       (138)
Decrease in accounts payable and accrued
liabilities                                       (2,218)    (2,108)
Increase in income taxes payable                     136      1,194

Net cash used in operating activities            $  (731)   $  (722)


<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 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.

Note G -  The Financial Accounting Standards Board (FASB) has issued
Statement of Financial Accounting Standards (FAS) 131, "Disclosures
about Segments of an Enterprise and Related Information".  Management
does not anticipate that the adoption of this standard will have a
significant effect on earnings or the financial position of the Company.

Note H - Registrant leases general executive and administrative
offices in Long Beach, California. The lease has been renewed on these
facilities through March 14, 2001. At that time, per the lease
agreement, the lease may be renewed for another two years.











                                 -  6 -
     <PAGE>





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

    FINANCIAL CONDITION - APRIL 30, 1999 COMPARED TO OCTOBER 31, 1998

Under second quarter market conditions, the Company borrowed on its line
of  credit  to maintain its inventory levels to provide for  anticipated
second  quarter sales.  The Company's working capital increased $230,000
due  to the increase in cash and decline in trade payables as result  of
the  liquidation of inventories. The current ratio improved to 2.2:1  at
April  30, 1999 compared to 2.0:1 at October 31, 1998. 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  their
current obligations with their current assets.

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

RESULTS OF OPERATIONS - QUARTER ENDED APRIL 30, 1999 COMPARED TO QUARTER
                          ENDED APRIL 30,  1998

Total sales for the quarter ended April 30, 1999 were $16,184,000, a  4%
decrease  from sales of $16,831,000 for the same quarter  of  the  prior
year.  The decrease consisted of a 26% increase in manufactured  housing
sales   and   a  19%  decrease  in  recreational  vehicle  (RV)   sales.
Manufactured housing sales increased due to increased marketing efforts,
more  competitive  product pricing, and continued offerings  of  a  wide
range  of  products.  RV sales decreased due to the continued  shift  to
sales of lower priced entry level products and the closure of the Kansas
RV plant in April 1998.

Cost of sales for the quarter ended April 30, 1999 was $14,472,000, a 6%
decrease  from $15,317,000 for the same quarter of the prior  year,  and
and  a  2%  decrease as a percent of sales . The resulting  increase  in
gross  profit margins compared to the second quarter of fiscal  1998  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 increased  less  than  1%
during  the  quarter to $1,489,000 compared to $1,429,000 for  the  same
period  of  the  prior year. These expenses for the comparable  quarters
remained  at  approximately 9% of sales. This was due primarily  to  the
continued controls over marketing and overhead costs.

Interest income for the current quarter was $51,000 compared to  $36,000
in  the same quarter of the prior year. Interest expense for the current
quarter was $49,000 compared to $31,000 in the same quarter of the prior
year. These changes were the result of an increase in average short-term
investments along with an increase in average borrowings.

The  net  income for the three months ended April 30, 1999 was $150,000,
or  $0.14  per  share, compared to net income of $55,000, or  $0.05  per
share, for the same quarter of the prior year.



                                   -7-
<PAGE>



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

RESULTS  OF  OPERATIONS  -SIX  MONTHS  ENDED  APRIL  30,  1999  COMPARED
TO SIX MONTHS ENDED APRIL 30, 1998

Total   sales   for   the  six  months  ended  April   30,   1999   were
$28,828,000,  a  6%  decrease from sales of  $30,650,000  for  the  same
period   of   the  prior  year.  The  decrease  consisted   of   a   22%
increase   in   manufactured  housing  sales  and  a  25%  decrease   in
recreational   vehicle   (RV)   sales.    Manufactured   housing   sales
increased   due   to  increased  marketing  efforts,  more   competitive
product   pricing,  and  continued  offerings  of  a   wide   range   of
products.   RV  sales  decreased due to the  continued  shift  to  sales
of   lower  priced  entry  level  products  and  the  closure   of   the
Kansas RV plant in April 1998.

Cost   of   sales  for  the  six  months  ended  April  30,  1999   were
$25,767,000,   a  9%  decrease  from  $28,235,000  for  the   same   six
months  of  the  prior  year,  and  a  3%  decrease  as  a  percent   of
sales.  This  was  due  primarily to the decline in  sales  volume.  The
resulting  increase  in  gross  profit margins  compared  to  the  prior
year   is   chiefly  attributed  to  the  cost  containments  associated
with  the  successful  introduction  of  the  Company's  new  RV  models
for the entry level market.

Selling,  general  and  administrative  expenses  for  the  six   months
ended   April   30,  1999  increased  2%  to  $2,663,000   compared   to
$2,612,000  for  the  same period of the prior  year,  and  remained  at
approximately   9%   of   sales.  This  was   due   primarily   to   the
continued   planned   reductions  in  marketing   costs   and   overhead
costs.

Interest   income  for  the  six  months  ended  April  30,   1999   was
$99,000  compared  to  $63,000 for the same  six  months  of  the  prior
year.  Interest  expense  for  the  six  months  ended  April  30,  1999
was  $84,000  compared  to  $41,000 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 borrowings.

Net  income  for  the  six  months ended April 30,  1999  was  $277,000,
or  $0.25  per  share,  compared to a net loss  of  $102,000,  or  $0.09
per share, for the same six months of the prior year.

The   Company  has  instituted  a  program  to  determine  whether   its
computer  information  systems  are  able  to  interpret  dates   beyond
the   year   1999   (the  "Year  2000  Compliance  Program")   and   has
implemented  programming  modifications  to  its  main  operational  and
financial  reporting  systems  that  will  address  these  issues.   All
modified    programming   is   currently   operational.   The    Company
believes   that  its  present  computer  information  systems   software
and hardware is Year 2000 compliant and  intends to
intends  to  obtain  certification of  such  for  any  future  purchases
of computer software and hardware.

The  Company  has  evaluated  its  non-information  technology  systems,
which   would   include  telephone  equipment,  time-keeping   equipment
and  surveillance  equipment.  The Company  has  determined  that  these
systems are Year 2000 compliant.

                               -8-
<PAGE>


The  Company  is  in  the  process of contacting  its  major  suppliers,
service  vendors  and  customers  regarding  Year  2000  compliance  and
anticipates that
this  phase  of  the  Year  2000 Compliance Program  will  be  completed
in fiscal 1999.

The   total   cost   of  the  Year  2000  Compliance  Program   is   not
expected  to  be  material  to  the  Company's  financial  position   or
results  of  operations.  To  date, the  Company  has  spent  less  than
$25,000  on  Year  2000  compliance.  The  Company  believes  that   the
cost  of  ensuring  Year  2000 compliance for its  own  operational  and
financial systems will be less than $50,000.

Although  management  believes  the Company  has  an  adequate  plan  to
be   Year   2000  compliant,  there  can  be  no  assurance  that   this
program  will  ultimately  be  successful.  The  Company  believes  that
it   has   sufficient   resources  to   implement   new   and   modified
computer  systems  and  programming to  address  the  Year  2000  issue,
and,  accordingly,  has  not  to  date  identified  the  need  for   any
contingency   planning.  However,  the  Company's   ongoing   assessment
of   its   financial   and   operations  systems   and   non-information
technology  systems  may  reveal  the  need  for  contingency   planning
in the future.

To   date,   based   on  the  progress  of  the  Year  2000   Compliance
Program,   management   believes  the  Company's  computer   information
systems   will  be  capable  of  interpreting  dates  beyond  the   year
1999  before  fiscal  year  end. Also, management  does  not  anticipate
any   Year   2000   problems   within  its  non-information   technology
systems   nor   from  its  suppliers,  service  vendors  and   customers
based  on  the  data  gathered  during the compliance  program  testwork
completed.

In  the  unlikely  event  that  the  Year  2000  Compliance  Program  is
unsuccessful  on  some  level  (hardware  or  software),  the  Company's
personal
Computer   system   (which  has  been  tested  and  proven   Year   2000
compliant)  can  assume  all  of the necessary  duties  to  ensure  that
the   records  and  the  computerized  activitiy  of  the  Company  will
continue unobstructed.
























                               -9-
<PAGE>
                                       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
                         April 30, 1999.



































                             - 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 4/30/99             /s/ Dan Pocapalia
                         Dan Pocapalia
                         Chairman of the Board,
                         Chief Executive Officer and President
                         (Principal Executive Officer)



DATE 4/30/99             /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 -
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