U.S. SECURITIES AND EXCHANGE COMMISSION
                             WASHINGTON, D.C. 20549

                                   FORM 10-QSB

     X            Quarterly Report under Section 13 or 15 (d) of the
___________       Securities Exchange Act of 1934.

                  For the quarterly period ended  March 31, 1997

___________       Transition Report under Section 13 or 15 (d) of the
                  Exchange Act.

For the transition period from     ___________________ to ____________________.

                        Commission File Number 000-19318

                               SPARTA FOODS, INC.
        (exact name of small business issuer as specified in its charter)

        Minnesota                                                 41-1618240
(state or other jurisdiction of                (IRS Employer Identification No.)
 incorporation or organization)

                     2570 Kasota Avenue, St. Paul, MN 55108
                    (Address of principal executive offices)

                                 (612) 646-1888
                           (Issuer's telephone number)

Check  whether the Issuer (1) filed all reports  required to be filed by Section
13 or 15 (d) of the  Exchange Act during the past 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 ____

State the number of shares outstanding of each of the Issuer's classes of common
equity, as of the latest practicable date:

               6,685,049 shares of Common Stock at April 24, 1997.

Transitional Small Business Disclosure Format:  Yes ___  No  [X]
<PAGE>
                               SPARTA FOODS, INC.

                                   FORM 10-QSB

                          QUARTER ENDED MARCH 31, 1997

                                TABLE OF CONTENTS
                                                                          PAGE

PART I.  FINANCIAL INFORMATION

         Item 1.      Financial Statements                                   3

                      Consolidated Balance Sheets at March 31, 1997
                      and September 30, 1996                                 3

                      Consolidated Statements of Operations for the
                      three-month periods and the six-month periods
                      ended March 31, 1997 and 1996                          4

                      Consolidated Statements of Cash Flows for
                      the six-month periods ended March 31, 1997
                      and 1996                                               5

                      Notes to Consolidated Financial Statements -
                      March 31, 1997                                         6

         Item 2.      Management's Discussion and Analysis of Financial
                      Condition and Results of Operations                    7


PART II  OTHER INFORMATION

         Item 4.     Submission of Matters to a Vote of Security Holders    11

         Item 6.     Exhibits and Reports on Form 8-K                       12


SIGNATURES                                                                  13

EXHIBIT INDEX                                                               14
<PAGE>

                          PART I. FINANCIAL INFORMATION

ITEM 1. FINANCIAL STATEMENTS

                               SPARTA FOODS, INC.
                           Consolidated Balance Sheets
<TABLE>
<CAPTION>

                                                                            March 31             September 30
                                                                              1997                    1996
                                                                          --------------         ---------------
                                                                           (unaudited)
<S>                                                                    <C>                    <C>    

ASSETS
Current Assets
    Cash                                                               $        104,182       $             600
    Accounts receivable, less allowances of $50,000
       and $52,000, respectively                                                740,851                 639,934
    Inventories:
       Finished goods                                                           313,777                 241,959
       Raw materials and packaging                                              491,767                 506,513
    Prepaid expenses                                                            175,357                  63,915
----------------------------------------------------------------------------------------------------------------
          Total current assets                                                1,825,934               1,452,921
----------------------------------------------------------------------------------------------------------------

Property and Equipment                                                        5,897,282               5,850,489
    Less accumulated depreciation                                             2,323,757               2,115,810
----------------------------------------------------------------------------------------------------------------
                                                                              3,573,525               3,734,679
----------------------------------------------------------------------------------------------------------------

Other Assets
    Goodwill, less accumulated amortization of $112,662
       and $102,358, respectively                                               447,229                 457,533
    Covenants not-to-compete, less accumulated amortization
       of $259,940 and $235,366, respectively                                    73,560                  98,134
    Rental property held for resale, less accumulated depreciation
       of $27,972 and $15,984, respectively                                     917,178                 924,016
    Other                                                                       321,615                 339,730
----------------------------------------------------------------------------------------------------------------
                                                                              1,759,582               1,819,413
----------------------------------------------------------------------------------------------------------------

                                                                       $      7,159,041       $       7,007,013
================================================================================================================

LIABILITIES AND STOCKHOLDERS' EQUITY
Current Liabilities
    Note payable, bank                                                 $        811,341       $         294,811
    Current maturities of long-term debt                                        450,135                 567,905
    Accounts payable                                                            480,666                 658,575
    Accrued expenses                                                            380,868                 412,074
----------------------------------------------------------------------------------------------------------------
          Total current liabilities                                           2,123,010               1,933,365
----------------------------------------------------------------------------------------------------------------

Long-Term Debt, less current maturities                                       1,842,125               2,063,613
----------------------------------------------------------------------------------------------------------------

Stockholders' Equity
    Preferred Stock, authorized 1,000,000 shares,
       no designated par value; none issued                                       ----                   ----
    Common Stock, authorized 15,000,000 shares, $.01 par value; issued
       and outstanding 6,685,049 and 6,679,049 shares, respectively              66,850                  66,790
    Additional paid-in capital                                                4,913,459               4,911,070
    Accumulated deficit                                                      (1,786,403)             (1,967,825)
----------------------------------------------------------------------------------------------------------------
                                                                              3,193,906               3,010,035
----------------------------------------------------------------------------------------------------------------

                                                                       $      7,159,041       $       7,007,013
================================================================================================================
</TABLE>

See Notes to Consolidated Financial Statements.

<PAGE>

                               SPARTA FOODS, INC.
                      Consolidated Statements of Operations
                                   (unaudited)
<TABLE>
<CAPTION>
                                                    For the three months                   For the six months
                                                         ended                                  ended
                                                        March 31                               March 31
                                          ------------------------------------   ------------------------------------
                                                 1997                1996               1997                1996
---------------------------------------------------------------------------------------------------------------------
<S>                                       <C>                 <C>                <C>                 <C>  

Net sales                                 $      3,193,399    $     2,995,452    $      6,304,621    $     5,916,077

Cost of sales                                    2,278,650          2,177,662           4,469,771          4,331,979
---------------------------------------------------------------------------------------------------------------------

       Gross profit                                914,749            817,790           1,834,850          1,584,098

Selling, general, and administrative expenses      781,150            757,706           1,538,435          1,459,020
---------------------------------------------------------------------------------------------------------------------

       Operating income                            133,599             60,084             296,415            125,078

Other income (expense),net                          21,098             30,276              53,135             34,387

Interest expense                                   (83,161)          (109,682)           (165,628)          (251,183)
---------------------------------------------------------------------------------------------------------------------

       Income (loss) before income taxes            71,536            (19,322)            183,922            (91,718)

Provision for income tax                             1,250                ---               2,500                ---
---------------------------------------------------------------------------------------------------------------------

       Net income (loss)                  $         70,286    $       (19,322)   $        181,422    $       (91,718)
=====================================================================================================================

Net income (loss) per common share        $            .01    $          ---     $            .03    $          (.02)

Weighted average number of common
    shares outstanding                           6,685,049          5,718,183           6,682,379          4,885,968
</TABLE>

See Notes to Consolidated Financial Statements.

<PAGE>
                               SPARTA FOODS, INC.
                      Consolidated Statements of Cash Flows
                                   (unaudited)
<TABLE>
<CAPTION>

                                                                              For the six months
                                                                                    ended
                                                                                   March 31
                                                                           -------------------------------
                                                                              1997               1996
----------------------------------------------------------------------------------------------------------
<S>                                                                     <C>                <C>  
Cash Flows From Operating Activities
    Net income (loss)                                                   $      181,422     $      (91,718)
    Adjustments to reconcile net income (loss) to net cash provided
      by operating activities:
        Depreciation and amortization                                          282,068            262,437
        Loss on sale-leaseback of equipment                                     15,940                ---
        Changes in assets and liabilities:
            Accounts receivable                                               (100,919)           (23,297)
            Inventories                                                        (57,071)            57,779
            Prepaid expenses                                                  (111,443)           (40,732)
            Other assets                                                         7,472             (3,135)
            Accounts payable and accrued expenses                             (209,115)          (630,228)

----------------------------------------------------------------------------------------------------------
               Net cash provided by (used in) operating activities               8,354           (468,894)
----------------------------------------------------------------------------------------------------------
Cash Flows From Investing Activities
    Purchases of equipment                                                    (289,524)           (50,457)
    Proceeds from the sale-leaseback of equipment                              205,030                ---
----------------------------------------------------------------------------------------------------------
               Net cash used in investing activities                           (84,494)           (50,457)
----------------------------------------------------------------------------------------------------------
Cash Flows From Financing Activities
    Net borrowings (payments) on line of credit                                516,530           (316,851)
    Long-term borrowings (repayments), net                                    (339,258)          (294,604)
    Issuance of Common Stock (excluding, in 1996, stock issued for
      conversion of debt), net of cost                                           2,450          1,157,057
----------------------------------------------------------------------------------------------------------
               Net cash provided by financing activities                       179,722            545,602
----------------------------------------------------------------------------------------------------------
               Net increase in cash                                            103,582             26,251

Cash Balance
    Beginning of period                                                            600                863
----------------------------------------------------------------------------------------------------------
    End of period                                                       $      104,182     $       27,114
==========================================================================================================
Supplemental Disclosures of Cash Flow Information
    Cash payments for:
        Interest                                                        $      166,124     $      261,136
        Income tax                                                               2,500                ---
==========================================================================================================
Supplemental Schedule of Noncash Financing Activities
    Conversion to Common Stock:
      of bridge financing                                               $          ---     $      350,000
      of trade  account payable                                                    ---             20,000
    Reclassification of deferred private placement costs to equity
      upon issuance of Common Stock                                                ---             18,704
==========================================================================================================
</TABLE>

See Notes to Consolidated Financial Statements.

<PAGE>
                               Sparta Foods, Inc.
                   Notes to Consolidated Financial Statements
                                 March 31, 1997
                                   (unaudited)

NOTE 1. GENERAL

     The  unaudited   consolidated   balance  sheet  at  March  31,  1997,   the
     consolidated  statements of operations  for the  three-month  and six-month
     periods ended March 31, 1997 and 1996, and the  consolidated  statements of
     cash flows for the six-month periods ended March 31, 1997 and 1996, include
     all  adjustments  which in the opinion of management are necessary in order
     to make the financial  statements not  misleading  and are not  necessarily
     indicative  of results of  operations  to be expected for the entire fiscal
     year ending September 30, 1997.

     The unaudited  financial  statements should be read in conjunction with the
     audited  financial  statements  for the years ended  September 30, 1996 and
     1995,  contained in Form 10-KSB and Form 10-KSB/A(No.  1), and Management's
     Discussion  and Analysis of Financial  Condition  and Results of Operations
     contained herein.


NOTE 2. FINANCING AGREEMENT

     The Company has a financing  agreement with a bank which involves a line of
     credit and term note.  Under this  agreement  the  Company is  required  to
     maintain certain minimum net worth levels.  In addition,  a maximum debt to
     net worth ratio is specified,  and dividends and capital  expenditures  are
     restricted.  Advances  are secured by the  Company's  accounts  receivable,
     inventories and equipment.  Maximum borrowings under the line of credit are
     determined  by  an  accounts   receivable  and  inventory   borrowing  base
     calculation  or  $1,200,000,  whichever  is less.  At March  31,  1997 such
     borrowings  bear  interest  at prime  plus 1 percent  (9.50  percent),  and
     $811,341 was  outstanding on the line of credit.  On December 20, 1996 this
     agreement was amended to adjust various covenants,  extend the maturity and
     make available an additional $200,000 under the term note.


NOTE 3. INCOME TAX

     The  provision  for  income  tax is based  upon a minimum  state  tax.  The
     availability of tax benefits from prior years offsets any regular taxes.


NOTE 4.  NET INCOME (LOSS) PER COMMON SHARE

     Net income  (loss) per common share is  calculated  based on the net income
     and net loss for the respective  periods and the weighted average number of
     common  shares  outstanding  during the periods.  Common Stock  equivalents
     (options  and  warrants)  are  not  dilutive  for  the  1997  periods,  and
     anti-dilutive for the 1996 periods.
<PAGE>

ITEM 2.  MANAGEMENT'S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION
         AND RESULTS OF OPERATIONS

Overview

     La Canasta of Minnesota,  Inc. ("La  Canasta"),  the  predecessor of Sparta
     Foods,  Inc.  (the  "Company"),  and now a  wholly-owned  subsidiary of the
     Company, began producing limited volumes of hand stretched tortillas,  corn
     tortillas and corn tortilla  chips shortly  following its  organization  in
     1981,  primarily for sale to  restaurants.  The Company was organized under
     the laws of the State of  Minnesota in 1988,  originally  under the name of
     "Sparta Corp." for the purposes of raising  capital for the acquisition of,
     or investment in, a business.  In January 1991, the Company acquired all of
     the outstanding  capital stock of La Canasta. In 1991 and 1992, the Company
     completed acquisitions which expanded its retail brands to include Cruz and
     Chapala  trademark  products and its customer  bases to include  McDonald's
     restaurants.  In 1993, the Company acquired substantially all of the assets
     of International Food Products, Inc. ("IFP") of Lakeville, Minnesota, which
     was engaged in the  manufacture  and sale of tortillas and tortilla  chips.
     This  acquisition  provided  the  Company  with  additional   manufacturing
     capabilities,  the established La Campana Paradiso and Mexitos brand names,
     and  the  retail  and  food  service   distribution   services  of  Bradley
     Distributing, Inc. and Sysco Corporation, respectively. In 1995 the Company
     relocated its Lakeville,  Minnesota  production  operations to its St. Paul
     manufacturing  facility.  The Company leased the Lakeville facility in 1996
     for a period of 10 years with a purchase option.

Results of Operations

     The Company's net sales of $6,304,621 increased $388,544 (6.6%) for the six
     months ended March 31, 1997,  as compared to the six months ended March 31,
     1996.  Net sales of  $3,193,399  increased  $197,947  (6.6%)  for the three
     months  ended March 31,  1997,  as compared to the three months ended March
     31,  1996.  These  increases  primarily  resulted  from  expansion  of  the
     Company's  existing  customer base in the food service  industry as well as
     expansion  into new  territories  through its primary  retail  distributor,
     Crystal Farms Refrigerated Distribution Company.

     The  Company  has  historically  had  higher  sales in its third and fourth
     fiscal quarters which end June 30 and September 30,  respectively,  than in
     its first and second quarters. Management believes that this is a result of
     seasonal  consumption patterns with respect to the Company's food products,
     such as  consumption  of higher  volumes of  tortilla  chips,  salsas,  and
     barbecue  sauces,  during the summer  months.  This  seasonality  may cause
     quarterly results of operations to fluctuate.

     Gross profit,  as a percentage of net sales, for the six months ended March
     31, 1997,  was 29.1%  compared to 26.8 % for the six months ended March 31,
     1996.  Gross  profit,  as a percentage  of net sales,  for the three months
     ended March 31,  1997,  was 28.6%  compared  to 27.3% for the three  months
     ended March 31,  1996.  The higher  percentages  reflect  significant  cost
     savings  achieved by certain  purchases of raw  materials and packaging and
     processing efficiencies,  as well as the effect of periodic price increases
     of the Company's products.
<PAGE>

Selling,  general and administrative expenses increased $79,415 or 5% in the six
months ended March 31, 1997, as compared to the six months ended March 31, 1996.
These expenses increased $23,444 or 3% in the three months ended March 31, 1997,
as compared to the three months ended March 31, 1996. Both increases reflect the
results of the Company's cost control programs to limit growth of these expenses
to the percentage of growth in sales. Interest expense decreased $85,555 for the
six months ended March 31, 1997 compared to the six months ended March 31, 1996.
Interest  expense  decreased  $26,521 for the three  months ended March 31, 1997
compared to the three  months ended March 31,  1996.  Both are due  primarily to
interest rate reductions and lower levels of bank borrowings.

Liquidity and Capital Resources

     The Company financed its current  activities  primarily through  short-term
     borrowings,  cash  generated from its operations and the sale and leaseback
     of equipment.

     Cash provided by operating activities during the six months ended March 31,
     1997 was  $8,354  consisting  principally  of net  income of  $181,422  and
     depreciation   and   amortization   of  $282,068  offset  by  increases  in
     inventories  of  $57,071,  accounts  receivable  of  $100,919  and  prepaid
     expenses  of  $111,443  and a decrease  in  accounts  payable  and  accrued
     expenses  of  $209,115.  Cash used in  investing  activities  was  $84,494,
     primarily  the result of the sale and  leaseback  of a new  freezer and the
     purchase and  installation  of new production  equipment.  Cash provided by
     financing  activities  was  $179,722  due  mainly  to  a  net  increase  in
     short-term borrowings under the Company's Line of Credit.

     The Company  estimates  that as of March 31, 1997,  there is an  additional
     $224,000  which  could be drawn  under its bank Line of Credit.  The amount
     available  under  this  Line of  Credit  fluctuates  daily  based  upon the
     Company's eligible accounts  receivable and inventory.  The Line of Credit,
     Bank Term Note and Bank  Capital  Note are  subject  to  various  financial
     covenants,  the violation of which could result in  termination of the loan
     agreements  which would  require the Company to repay the loans in full. It
     is  management's  opinion  that  the  Company  will be  able  to  meet  the
     requirements  of  these  covenants  in the  future;  however,  there  is no
     assurance that the Company will not violate the financial  covenants in the
     future or that the bank would waive any such violations.

     At March 31, 1997,  the Company had cash of $104,182  and negative  working
     capital of $297,076.

     The Company  believes  that its bank credit  facilities  and cash flow from
     operations  will be sufficient to meet its operating  requirements  through
     fiscal 1997,  assuming the following:  (i) the Company's  fiscal 1997 sales
     equal or exceed fiscal 1996 sales; (ii) there are no significant  increases
     in operating expenses in fiscal 1997; and (iii) the Company is able to keep
     its bank credit facilities operative.

Seasonality

     The  Company  has  historically  had  higher  sales in its third and fourth
     fiscal quarters which end June 30, and September 30, respectively,  than in
     its first and second quarters. Management believes that this is a result of
     seasonal  consumption patterns with respect to the Company's food products,
     such as consumption of higher volumes of tortilla chips, salsa and barbecue
     sauces,  during the summer months.  This  seasonality  may cause  quarterly
     results of operations to fluctuate.
<PAGE>
Raw Material Cost Fluctuations

     The Company does not enter into futures contracts as defined by SFAS 80. It
     does,  however,  enter into  purchase  orders for  delayed  delivery of raw
     materials,  generally 30 days for raw materials  other than flour and corn.
     The Company enters into purchase  orders for delayed  delivery of flour and
     corn for a period of 2-18 months,  depending on current pricing,  to ensure
     the  availability  of the  type of  flour  and  corn  best  suited  for the
     Company's  products.  These  purchase  orders are placed  directly with the
     suppliers.

Subsequent Event

     On  April  11,  1997 the  Company  signed a Letter  of  Intent  with  First
     Industrial   Realty   Trust  to  move  its   corporate   headquarters   and
     manufacturing facilities to a commercial property owned by First Industrial
     Realty  Trust in New  Brighton,  Minnesota.  The Company  intends to sign a
     fifteen year lease on the property which  comprises  approximately  112,000
     square  feet of office,  warehouse  and  production  space.  As part of the
     transaction,  First  Industrial  Realty Trust has agreed to sublease all of
     the  Company's  St. Paul  facility  through the end of the lease on May 31,
     2000.

Outlook

     The  Company's  plan in fiscal  1997 is to  increase  revenues  and improve
     profitability  by focusing on new markets and product brand  positioning of
     tortillas and tortilla chips in the retail and food service markets to take
     advantage of strong industry growth patterns.

     The foregoing  statements contained in this Outlook section of Management's
     Discussion  and Analysis of Financial  Condition and Results of Operations,
     including  those relating to the Company's (i) ability to meet its covenant
     requirements  under its Credit  Agreement and (ii)  operating  requirements
     through  fiscal 1997 contained in  Management's  Discussion and Analysis of
     Financial  Condition and Results of  Operations,  involve a number of risks
     and  uncertainties.  Some of the factors that could cause actual results to
     differ  materially  include but are not limited to seasonality of its sales
     and raw materials cost  fluctuations,  which are discussed  above,  and the
     following:

     Reliance on Principal Customers. The Company has several customers who each
     accounted  for a significant  percentage of the Company's  sales in the six
     month  period ended March 31,  1997.  During that period,  sales to Crystal
     Farms Refrigerated Distribution Company, Ken Davis Products, Inc., Catalina
     Specialty  Foods,  Inc.  and  Bradley  Distributing,   Inc.  accounted  for
     approximately  23%, 8%, 13% and 8% of the  Company's  sales,  respectively.
     While the Company has  manufacturing  agreements  with all of the foregoing
     customers  except  Bradley  Distributing,  Inc.,  the  loss of any of these
     customers  could have a material and adverse effect on the Company's  sales
     and profitability.
<PAGE>

     Competition. The Mexican-style food manufacturing and distribution industry
     is highly  competitive.  The  Company  is in  competition  with a number of
     manufacturers  and  distributors of  Mexican-style  food products and, to a
     limited  extent,  manufacturers  of "snack foods," many of which are better
     capitalized  than the  Company.  The Company will also be subject to future
     competition from other manufacturers,  distributors and retailers who enter
     into  the  Mexican-style  food and  distribution  industry.  In the  retail
     market,  many of these  competitors  engage in extensive local and national
     advertising and marketing,  and the brand names for products distributed by
     those competitors are significantly  more recognizable to the consumer than
     the  Company's  brand names.  In addition,  competition  for shelf space in
     retail grocery stores is intense.  In the food service market,  the Company
     is  competing  with  a  number  of  regional  and  national   producers  or
     Mexican-style   food  products.   Many  of  these  competitors  are  better
     capitalized than the Company and have established sales  organizations.  No
     assurance  can be given  that the  Company  will be able to  compete  as it
     expands its markets.

     Sufficiency  of Working  Capital.  As of March 31, 1997,  the Company had a
     cash balance of $104,182 and negative  working  capital of $297,076.  As of
     March 31, 1997, there was an estimated $224,000 which could have been drawn
     under the Company's Line of Credit.  The amount available  fluctuates daily
     based upon the Company's  eligible  accounts  receivable and inventory.  In
     addition,  the Company's  ability to obtain  additional  equity  capital is
     severely restricted, and, if obtainable at all, would result in substantial
     dilution.  Therefore,  the  Company's  ability to fund its working  capital
     requirements in fiscal 1997 will be almost entirely dependent on generating
     sales which equal or exceed the Company's  fiscal 1996 sales.  In addition,
     any unforeseen  expense of a material nature would materially and adversely
     affect the Company's ability to fund ongoing operations.

     Government  Regulation.  The  Company's  business  is  subject  to  various
     federal,  state and local  environmental  and  health  regulations.  If the
     Company were found not to be in compliance with such regulations, sanctions
     and penalties could be imposed which could  materially and adversely affect
     the Company's business.




<PAGE>

                           PART II. OTHER INFORMATION


ITEM 4. SUBMISSION OF MATTERS TO A VOTE OF SECURITY HOLDERS

     On February 27, 1997, Sparta Foods, Inc. (the  "Registrant") held an annual
     meeting of the  shareholders,  and the persons  nominated by  management as
     listed in the Registrant's proxy statement dated January 23, 1997 (Larry P.
     Arnold, Joel P. Bachul, Edward K. Jorgensen,  Michael J. Kozlak, Richard H.
     Leepart  and R. Dean  Nelson)  were  elected to the  Registrant's  Board of
     Directors in a  solicitation  of proxies  pursuant to Regulation 14A of the
     Securities Exchange Act of 1934.

     The  following  matters were also voted upon at the annual  meeting and the
     number of votes cast for,  against or withheld,  as well as abstentions and
     broker non-votes, with respect to such matters, are set forth below:
<TABLE>
<CAPTION>


                                                                      Votes Cast                Number                Number of
                                                Votes                 Against or                  of                    Broker
                Matter                         Cast For                Withheld              Abstentions              Non-votes
<S>                                           <C>                     <C>                      <C>                    <C>        


To set the number of members                  4,552,225                819,818                  9,132                    -0-
of the Board of Directors at
six (6)

To adopt the Sparta Foods,                    3,314,775                143,957                 804,349                1,118,094
Inc. Amended and Restated
Stock Option Plan, including
an increase  from 950,000 to 
1,300,000 in the number of
shares reserved for issuance
under the Plan

To approve the selection of                   5,328,303                 28,905                  23,967                   -0-
McGladrey & Pullen,  LLP as 
the Registrant's  independent 
public accountants for the year 
ending September 30, 1997
</TABLE>
<PAGE>

ITEM 6. EXHIBITS AND REPORTS ON FORM 8-K


(a)  Exhibits

Exhibit
 Number         Description


10.45           Distribution Agreement dated February 14, 1997 between the 
                Registrant and Marigold Foods, Inc.


11              Computation of Earnings Per Common Share


27              Financial Data Schedule (filed only in electronic format)


(b)  Reports on Form 8-K


     A report on Form 8-K was not filed during the quarter ended March 31, 1997.

<PAGE>

                                   SIGNATURES


     In accordance  with the  requirements  of the Exchange Act, the  Registrant
caused this report to be signed on its behalf by the undersigned, thereunto duly
authorized.


                                      SPARTA FOODS, INC.
                                      (Registrant)

Dated: May 7,1997                     By: /s/ Joel P. Bachul
                                         Joel P. Bachul,
                                         President and Chief Executive Officer


Dated: May 7, 1997                    By: /s/ A. Merrill Ayers
                                         A. Merrill Ayers
                                         Treasurer, Secretary and
                                         Chief Financial Officer



<PAGE>
                                  EXHIBIT INDEX

                               SPARTA FOODS, INC.

                  Form 10-QSB for Quarter Ended March 31, 1997



Exhibit Number       Description

   10.45             Distribution Agreement dated February 14, 1997 between the
                     Registrant and Marigold Foods, Inc.

    11               Computation of Earnings Per Common Share

    27               Financial Data Schedule (filed only in electronic format)