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, 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),  1,076,334  shares
outstanding as of April 30, 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       Six Months
Ended
                                      April 30,               April 30,
                                   2000       1999         2000
1999

<S>                               <C>       <C>       <C>        <C>
Sales                              $14,908   $16,184   $25,874    $28,828

Costs and expenses:
   Cost of sales                    13,684    14,472    23,302     25,767
   Selling, general and
      administrative expenses        1,166     1,493     2,176      2,633
   Equity in loss/(income) of
      retail sales partnership          26        (4)      129         30
Operating income                        32       223       267        398

Other:
  Interest income                       47        51       102         99
  Interest expense                     (58)      (49)      (75)       (84)
  Gain on Sale of Property (Note     1,455        -      1,455         -
       J)
Income before income taxes           1,476       225     1,749        413
Provision for income taxes
    (Note A)                           611        75       707        136
Net income                         $   865    $  150   $  1042    $   277

Net income per share-
 basic and diluted                   $0.80    $ 0.14   $  0.96    $  0.25
    (Note B)
Weighted-average shares           1,082,806  1,110,934  1,090,491  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   (34,600)   (23)        (26)          (127)   (176)
Net income                                                       1,042   1,042
                           ____________________________________________________
Balance, April 30, 2000    1,076,334   $727        $816        $11,964 $13,507
                           =====================================================
<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,
                                                2000         1999
<S>                                         <C>          <C>
ASSETS
   Cash and cash investments                 $  5,370     $  4,731
   Accounts receivable, net                     4,417        4,947
   Inventories:
     Raw materials                              2,196        1,792
     Work in process                              677          654
     Finished goods                             1,323            8
       Total inventories                        4,196        2,454
   Prepaids and other assets                      881          269
   Deferred income taxes                          721          721
       Total current assets                    15,585       13,122
   Property, plant and equipment, net           6,449        6,549
   Other assets                                   163           90
      Total assets                           $ 22,197     $ 19,761

LIABILITIES AND SHAREHOLDERS' EQUITY
   Line of credit                            $  2,733          -
   Accounts payable                             1,631     $  2,538
   Accrued payroll and related items              936        1,191
   Accrued marketing programs                      69          402
   Accrued expenses                             1,430        1,515
   Income taxes payable                           417          -
      Total current liabilities                 7,216        5,646
   Deferred income taxes                        1,474        1,474
      Total liabilities                         8,690        7,120

   Commitments and contingencies

   Shareholders'equity
   Common stock issued and outstanding            727          750
   1,076,334 (April 30, 2000) and 1,110,934
   (October 31, 1999) shares.
   Additional paid-in capital                     816          842
   Retained earnings                           11,964       11,049
          Total shareholders' equity           13,507       12,641
   Total liabilities and shareholders'       $ 22,197     $ 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 six months ended April 30,
                                                     2000      1999
   <S>                                          <C>        <C>
Cash flow from operating activities:
   Cash received from customers                  $  24,948  $ 28,033
   Interest received                                   102        99
   Rental income                                        -         46
   Cash paid to suppliers and employees            (28,135)  (29,007)
   Interest paid                                       (74)      (84)
   Income taxes paid                                  (128)       (1)

Net cash used in operating activities               (3,287)     (914)

Cash flow from investing activities:
   Purchase of property, plant and equipment         (298)      (376)
   Proceeds from disposal of property, plant
    and equipment                                   1,667         18
Net cash used in investing activities               1,369       (358)

Cash flow from financing activities:
   Proceeds from line-of-credit borrowings           9,123    11,046
   Principal payments on line-of-credit
    borrowings                                       (6,390)  (9,595)
   Purchase of treasury stock                          (176)     -
Net cash provided by financing activities            2,557     1,451

Net increase in cash                                   639       179
Cash at beginning of period                          4,731     3,230
Cash at end of period                            $   5,370  $  3,409

Reconciliation of net income to net cash
used in operating activities:
Net income                                       $   1,042  $   273
Adjustments to reconcile net income to
net cash used in operating activities:
Depreciation                                           186      296
Gain on sale of property                            (1,455)
Equity in loss of retail sales partnership             129       30
Changes in operating assets and liabilities:
Accounts receivable                                    530     (749)
Inventories                                         (1,742)   1,528
Prepaids and other assets                             (857)    (215)
Accounts payable and accruals                       (1,699)  (2,216)
Accrued income taxes                                   579      139
Net cash used in operating activities            $  (3,287)   $(914)

<FN>
   <F1>The accompanying notes are an integral part of these financial
       statements.
</FN>
</TABLE>                           - 5 -
<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. 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 April 30, 2000 and 1999 are ($119,000) and $56,000,
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 six-month
periods ended April 30, 2000 and 1999 is as follows:
                         Three Months Ended        Six Months Ended
                             April 30,                April 30,
(Dollars in Thousands)     2000        1999            2000      1999

Condensed Statement
  of Income Information:

     Sales               $1,815        $666          $2,890    $1,341
     Costs and expenses   1,852         660           3,074     1,383
     Net (loss)/profit    $ (37)       $  6          $ (184)    $ (42)


                               -    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 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    Six Months Ended
(Dollars in Thousands)          April 30,            April 30,
                             2000      1999      2000       1999
Sales
   Manufactured housing     $6,224    $7,393   $12,295    $14,951
   Recreational vehicles     8,684     8,791    13,579     13,877
   Total sales             $14,908   $16,184   $25,874    $28,828
                            ======    ======    ======     ======
Income/(loss) before income taxes
   Operating income
   Manufactured housing    $  129    $   572      461      $1230
   Recreational vehicles      (97)      (349)    (194)      (832)
Total operating income         32        223      267        398
   Interest income             47         51      102         99
   Interest expense           (58)       (49)     (75)       (84)
   Gain on sale of
     Property (Note J)      1,455        -      1,455         -
Income before income taxes  1,476        225  $ 1,749      $ 413
                            =====      =====    =====       ====


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.

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.



                               -    7 -




<PAGE>



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


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.


Note L - During February 2000, the Company entered into a sales
agreement to sell land and buildings located in McPherson, Kansas for
consideration of $1,200,000. The transaction is scheduled to close on
June 30, 2000.






















                                 - 8 -
<PAGE>












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

   FINANCIAL CONDITION - APRIL 30, 2000 COMPARED TO OCTOBER 31, 1999

Under  second  quarter market conditions, the Company borrowed  on  its
line  of  credit  to  increase  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  $893,000 primarily due to the sale of the Chino,  California
property.  The current ratio decreased slightly to 2.2:1 at  April  30,
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 the proceeds  from  the
planned  sale  of the Kansas property, working capital, and  $1,267,000
unused  line  of credit, are considered to be adequate to  provide  for
near term cash needs.

The decrease in accounts payable of $907,000 from $2,538,000 at October
31, 1999 compared to $1,631,000 at April 30, 2000 was due to the build-
up  of recreational vehicle inventory in anticipation of second quarter
sales.

   RESULTS OF OPERATIONS - QUARTER ENDED APRIL 30, 2000 COMPARED TO
                     QUARTER ENDED APRIL 30,  1999

Total  sales for the quarter ended April 30, 2000 were $14,908,000,  an
8% decrease from sales of $16,184,000 for the same quarter of the prior
year. The  decrease consisted of a 16% decrease in manufactured housing
sales and  a 1% 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. Also,  strategically planned  marketing continues to increase
sales of a wide range of  high margin travel trailers.

Cost  of sales for the quarter ended April 30, 2000 was $13,684,000,  a
5%  decrease  from $14,472,000 for the same quarter of the prior  year,
and  a  2%  increase as a percent of sales. The resulting  decrease  in
gross profit margins  compared  to  the second quarter of  fiscal  1999
is  chiefly attributed to   labor   cost   increases  associated  with
recreational   vehicle production.

Selling,  general and administrative expenses decreased 22% during  the
quarter to  $1,166,000, compared to $1,493,000 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 $47,000 compared to $51,000
in the same quarter of the prior year. This change was due primarily to
lower average rates of return on investments. Interest expense for the
current
                                  -9-
<PAGE>

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

quarter  was  $58,000 compared to $49,000 in the same  quarter  of  the
prior year. This change was the result of an increase in average short-
term interest rates.

The  net income for the three months ended April 30, 2000 was $865,000,
or  $0.80  per share, compared to net income of $150,000, or $0.14  per
share, for the  same  quarter  of the prior year. The sale of property
in  Chino, California  contributed  an after tax gain of  $853,000  or
$0.79  per share.

RESULTS OF OPERATIONS - SIX MONTHS ENDED APRIL 30, 2000 COMPARED TO SIX
                      MONTHS ENDED APRIL 30, 1999

Total sales for the six months ended April 30, 2000 were $25,874,000, a
10% decrease from sales of $28,828,000 for the same period of the prior
year. The decrease consisted of an 18% 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.  The  RV  division continues to  improve  its  selling
margins and operating results through improved production cost controls
and   efficiencies.   In  addition,  strategically  planned   marketing
continues  to  increase  sales of a wide range of  high  margin  travel
trailers.

Cost of sales for the six months ended April 30, 2000 were $23,302,000,
a  10%  decrease from $25,767,000 for the same six months of the  prior
year,  and  a 1% increase as a percent of sales. This was due primarily
to  the  decline  in  sales volume, coupled with  relatively  unchanged
overhead costs.

Selling,  general and administrative expenses for the six months  ended
April  30, 2000 decreased 17% to $2,176,000 compared to $2,633,000  for
the same period of the prior year, and decreased to approximately 8% of
sales.  This  was due primarily to the continued planned reductions  in
marketing and administrative costs.

Interest  income for the six months ended April 30, 2000  was  $102,000
compared  to  $99,000  for  the same six  months  of  the  prior  year.
Interest  expense for the six months ended April 30, 2000  was  $75,000
compared to $84,000 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 a decrease in average borrowings.

Net  income for the six months ended April 30, 2000 was $1,042,000,  or
$0.96  per  share,  compared to net income of $277,000,  or  $0.25  per
share,  for the same six months of the prior year. The sale of property
in Chino, California contributed an after tax gain of $853,000 or $0.78
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
                             April 30, 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 6/14/00             /s/ Dan Pocapalia
                         Dan Pocapalia
                         Chairman of the Board,
                         Chief Executive Officer
                         (Principal Executive Officer)



DATE 6/14/00             /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>