FORM 10-QSB

                        U.S. SECURITIES AND EXCHANGE COMMISSION
                             WASHINGTON, DC  20549

                       Quarterly Report Under Section 13 or 15(d)
                       of the Securities Exchange Act of 1934

                           For Quarter Ended August 31, 1999

                            Commission File Number 0-9599

                                           HIA, INC.

             (Exact name of small business issuer specified in its
charter)

        New York                                  16-1028783
        State or other jurisdiction of I.R.S.        Employer
        incorporation or organization          Identification Number

4275 Forest Street
Denver, Colorado  80216
(Address of principal executive offices, zip code)

(303) 394-6040
(Registrant's telephone number, including area code)

_____________________________________________________________________

     Indicate by check mark whether the issuer (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 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___

     Indicate the number of shares outstanding of each of the
issuer's classes of common stock, as of the latest practicable date:
9,811,026 shares of the Registrant's $.01 par value common stock were
outstanding at August 31, 1999

HIA, INC.
                                        INDEX

Part I.  Financial Information
Item 1.       Financial Statements

item 2.       Management's Discussion and Analysis or Plan of
Operations

Part II.  Other Information
Item 1.      Legal Proceedings
Item 2.      Changes in Securities

Item 3.     Defaults upon Senior Securities

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


Item 5.     Other Information


Item 6.     Exhibits and Reports on Form 8-K


Signatures



Part  1.

Item 1.  Financial Statements

     Consolidated Balance Sheets as of August 31, 1999
       and November 30, 1998

     Consolidated Statements of Operations for the nine months and
three
       months ended August 31, 1999 and August 31, 1998

     Consolidated Statements of Cash Flows for the nine months
       Ended August 31, 1999 and 1998

     Notes to Consolidated Financial Statements
<TABLE>

                                HIA, INC. AND SUBSIDIARY

                              CONSOLIDATED BALANCE SHEETS


(Information as of November 30, 1998 is based upon an audited balance
sheet.  All other information is unaudited.)

                                       August 31,            November
30,
                                          1999                   1998
ASSETS
<S>                                   <C>                    <C>
Current Assets:
  Cash                                $   47,345             $   29,869
  Accounts receivable, net of
   allowance for doubtful accounts     4,070,908              1,654,434
  Inventories                          4,297,547              2,163,434
  Other current assets                    88,779                107,875
                                      ----------              ---------
     Total current assets              8,504,579              3,955,612
                                      ----------              ---------
Property, and Equipment, at cost:
  Land and improvements                   45,295                 45,295
  Buildings                              294,437                286,441
  Equipment	                           1,200,850                851,978
                                      ----------              ---------
                                       1,540,582              1,183,714
Less accumulated depreciation
     and amortization                    782,955                654,582
                                      ----------              ---------
Net property and equipment               757,627                529,132

Other Assets/Investments                 133,439                124,530
Goodwill, Net of  Amortization         1,642,703                  -0-
Non compete agreement,
 Net of Amortization                     145,500                   -0-
                                      ----------               --------
TOTAL ASSETS                         $11,183,848             $4,609,274
                                       =========              =========
</TABLE>

The accompanying notes are an integral part of the consolidated
financial statements.
<TABLE>

<CAPTION>
HIA, INC. AND SUBSIDIARY
CONSOLIDATED BALANCE SHEETS (Continued)
</CAPTION>

(Information as of November 30, 1998 is based upon an audited balance
sheet.  All other information is unaudited).
                                                August 31,
November 30,
LIABILITIES                                      1999
1998
<S>                                          <C>               <C>
Current Liabilities:
  Notes payable to banks                     $ 1,462,502       $219,613
  Current  maturities of
    long term obligations                        363,627         64,087
  Accounts payable                             2,154,525        298,974
  Checks written against future deposits         365,334        221,405
  Accrued expenses & other current liiabilities   623,730       357,948
                                                --------        -------
     Total current liabilities                 4,969,718      1,162,027
                                               ---------        -------
Long Term Obligations:
   Notes payable, less current portion         1,857,587            -0-
   Capital lease obligations,
    less current portion                         372,068        287,187
                                               ---------         ------
                                               2,229,655        287,187
                                               ---------         ------
TOTAL LIABILITIES                              7,199,373      1,449,214
                                               ---------         ------
COMMITMENTS

STOCKHOLDERS' EQUITY
 Common Stock of $.01 par value;
  Authorized 20,000,000 shares: Issued
  13,107,896 and outstanding 9,811,026
   and 9,394,183                                 131,079        131,079
Additional paid-in capital                    3,109,271       3,109,271
Retained earnings                              1,339,212        599,458
                                               ---------         ------
                                               4,579,562      3,839,808
Less treasury stock: 3,296,870 and
    3,713,713 shares at cost                     595,087        679,748
                                               ---------         ------
Total Stockholders' Equity                     3,984,475      3,160,060
                                               ---------         ------
TOTAL LIABILITIES AND

STOCKHOLDERS' EQUITY                         $11,183,848     $4,609,274
                                             ===========      =========

The accompanying notes are an integral part of the consolidated
financial statements.
</TABLE>

<TABLE>
<CAPTION>
HIA, INC. AND SUBSIDIARY
CONSOLIDATED STATEMENTS OF OPERATIONS
</CAPTION>
                        Nine Months Ended        Three Months Ended
                      Aug 31,1999  Aug 31,1998  Aug.31,1999 Aug.31,1998
<S>                   <C>           <C>         <C>         <C>
Net sales             $18,960,478   $14,883,299 $10,213,518 $7,305,375
Cost of sales          13,244.678    10,370,371   7,157,410  5,146,083
                      -----------    ----------  ---------- ----------
Gross profit           5,715,800      4,512,928   3,056,108  2,159,292

Selling, general
 & administrative
 expenses              4,609,169      3,705,255  2,114,801  1,610,116
                       ---------      ---------  ---------  ---------
Operating Income       1,106,631        807,673    941,307    549,176     Other income (expense):
Interest income           42,799         19,962     28,575      7,171
Interest expense        (123,345)      (114,005)   (87,560)   (35,457)
  Misc. income            34,669         22,489     24,748      6,988
                       ---------       --------    ----------  --------
Total other income (expense)( 45,877)   (71,554)   (34,237)   (21,298)

Income before  income
   tax expense          1,060,754       736,119     907,070   527,878
Income tax  expense      321, 000       288,000     245,000   222,000
                        ----------    ---------   --------    -------
NET INCOME              $ 739,754      $448,119    $662,070  $305,878
                         =======        =======    ========  ========

Net income per share

  Basic                   $.08           $ .05        $ .07      $ .03
  Diluted                 $ 08           $ .05        $ .07      $ .03

The accompanying notes are an integral part of the consolidated
financial statements.
</TABLE>

<TABLE>

<CAPTION>
HIA, INC. AND SUBSIDIARY
CONSOLIDATED STATEMENTS OF CASH FLOWS
</CAPTION>

                                            For the Nine Months Ended
Increase (Decrease) In Cash       August 31, 1999        August 31,1998
<S>                              <C>                    <C>
OPERATING ACTIVITIES:

Net Income                              $  739,754             $448,119
Adjustments to reconcile net income
   to net cash provided by (used  in)
    operating activities:
    Depreciation and amortization          187,350               82,725
Changes in current assets and
   current liabilities: net of
   business acquisition
   Accounts receivable                  (1,610,372)         (1,396,328)
   Inventories                          (  806,254)         (  452,515)
   Other current assets                     35,042          (  124,261)
   Accounts payable                        803,610            1,277,338
   Accrued expenses and  other
current liabilities                        164,615              513,974
                                        ----------            ---------
NET CASH (USED IN) PROVIDED BY (USED IN)
  OPERATING ACTIVITIES                    (486,255)             349,052
                                        ----------           ----------

INVESTING ACTIVITIES:
  Purchase of property and equipment      (179,323)           ( 88,926)
  Payment for business acquisition costs  ( 84,244)                -0-
  Increase in other assets                (  8,909)           (  5,381)
  Purchase of treasury stock              ( 12,689)           ( 15,400)
  Cash received from business acquisition  190,864                  -0-
                                         ---------            ---------
NET CASH  USED IN
     INVESTING ACTIVITIES                (  94,301)           (109,707)
                                          --------            ---------
FINANCING ACTIVITIES:
  Net borrowings (payments)
on notes payable to banks                  245,568            (317,539)
  Net borrowings from capital
  lease obligations                        111,185                  -0-
  Increase in checks written in
excess of deposits                         143,929                  -0-
  Sale of treasury stock                    97,350               83,633
                                         ---------            ---------
  NET CASH PROVIDED BY (USED IN)
    FINANCING ACTIVITIES                   598,032            (233,906)
                                          --------             --------
NET INCREASE IN CASH                        17,476                5,439

CASH, BEGINNING OF PERIOD                   29,869               15,295
                                         ---------             --------

CASH, END OF PERIOD                    $    47,345            $  20,734
                                           =======              =======
The accompanying notes are an integral part of the consolidated
financial statements.
</TABLE>


HIA, INC. AND SUBSIDIARY
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS


A.     Basis for Presentation

The accompanying consolidated financial statements have been prepared
in accordance with the instructions of Form 10-QSB and do not include
all the information and footnotes required by generally accepted
accounting principles for complete financial statement .  In the
opinion of management, all adjustments (consisting of normal
recurring adjustments) considered necessary for fair presentation
have been included.  Operating results for the nine months ended
August 31, 1999 are not necessarily indicative of the results that
may be obtained for the year ending November 30, 1999.  These
statements should be read in conjunction with the financial
statements and notes thereto included in the Registration's Form 10-
KSB for the year ended November 30, 1998 filed with the Securities
and Exchange Commission on March 1, 1999.

B.     Net Income (Loss) Per Common Share

Statement of Financial Accounting Standards No. 128, "Earnings Per
Share", provides for the calculation of "Basic" and  "Diluted"
earnings per share.  Basic earnings per share included no dilution
and is computed by dividing income available to common stockholders
by the weighted-average number of shares outstanding during the
period ( 9,753,261 and 9,398,383  for 1999 and 1998).  Diluted
earnings per share reflect the potential of securities that could
share in the earnings of the Company, similar to fully diluted
earnings per share.  For the periods ended  August 31, 1999 and 1998,
total stock options in the amount of 600,000 are not considered in
the computation of diluted earnings per share as their inclusion
would be anti-dilutive.

C.     Comprehensive Income

During 1998, the Company adopted Statement of Financial Accounting
Standards No. 130.  "Reporting Comprehensive Income" ("SFAS No.
130").  Comprehensive income is comprised of net income and all
changes to their consolidated statements of stockholders' equity,
except for those due to investments by stockholders, changes in paid
in capital and distributions to stockholders.  The adoption of SFAS
No. 130 does not impact the Company's consolidated financial
statements for 1999 and 1998.

D.     Goodwill

Goodwill, which relates to the acquisition discussed in Note f, is
being amortized over a 10 year period using the straight-line method.

E.     Non-compete Agreement

Non-compete agreement is being amortized over the 10 year term of the
agreement using the  straight-line method.




F.     Other Events

On May 25th, 1999, the Company acquired all of the common stock
issued and outstanding of Western Pipe Supply, Inc. (WPS), a
privately-held corporation established under the laws of Colorado,
for a purchase price of $2,662,495.  Of the total purchase price,
$1,485,385 was paid in cash directly to the seller and $1,177,110 was
in the form of a subordinated promissory note taken by the seller
with a ten year amortization schedule, no balloon payment, bearing
interest at 8% fixed rate.  The cash paid to seller was financed in
part by additional borrowings on the existing line of credit from
Norwest Bank Denver of $927,888 (of which $442,504 was the amount
required to pay off the seller's existing line of credit with
Colorado Business Bank secured by all existing assets of WPS) and a
$1,000,000 five year note payable to the Norwest Bank of Denver
amortized monthly bearing interest at 8.25% fixed rate.

A portion of the common stock of WPS was pledged as collateral for
the promissory note given to the seller as part of the purchase
price.

The Company incurred direct costs, including legal and audit fees,
totaling $84,244.  The acquisition has been accounted for under the
purchase method of accounting.

The acquisition was recorded using the purchase method of accounting
by which the assets are valued at fair market value at the date of
acquisition.  The operating results of WPS have been included in the
accompanying consolidated financial statements from the date of
acquisition.  The preliminary allocation of the purchase price was as
follows:


Cash                                             $ 190,864
     Accounts receivable, net                      806,102
     Inventories                                 1,327,859
     Other current assets                           15,946
     Property and equipment                        177,545
     Goodwill                                    1,695,245
     Non-compete agreement                         150,000

     Less:
     Accounts payable                            1,051,941
     Other current liabilities                     101,167
     Line of credit                                442,504
     Long-term obligations                          23,145
                                                 ----------

Total Purchase price                           $ 2,744,804
                                                 =========



G.     A Supplemental Disclosure of Cash Flow Information

Excluding from the statement of cash flows for the period ended
August 31, 1999 the effects of certain non-cash investing and
financing activities as a result of the acquisition of a business on
May 25th 1999 are as follows:

     10yr, 8.25% per annum, 120 installments              $1,000,000
     Note payable to Norwest Bank Denver

     10yr, 8% per annum, 120 installments	                $1,177,110
     Note payable to Seller of business

     Line of Credit, Prime Interest Rate,                 $  485,385
      Additional borrowings

     Assumption of note payable and long-term obligation  $  465,649

Cash payments for interest were $123,345 and $114,005 for the nine
months ended August 31, 1999 and 1998.  Cash payments for income
taxes were $175,830 and $126,717for the nine months ended August 31,
1999 and 1998.


Item 2.   Management's Discussion and Analysis or Plan of Operations

The Company's working capital increased by $741,276 during the nine
months ended August 31, 1999 from working capital of $2,793,585 as of
November 30, 1998.  The increase in working capital is due to the
$1,143,644 in working capital generated by the acquisition of WPS
offset by the cash used in operations of $486,255.

The net cash provided by operating activities decreased by $835,307
primarily as a result of a decrease of $473,728 in accounts payable,
a $353,739 increase in inventories, a $214,044 increase in accounts
receivable and a $349,359 decrease in other current liabilities as
compared to the previous nine months of 1998.

The decrease in accounts payable was primarily attributable to the
decrease in accounts payable of WPS (acquired on May 25, 1999) of
$650,658 offset partially by an increase in accounts payable of CPS
of $176,930.

The increase in inventories was primarily attributable to the
increase in inventories of CPS of $627,725 offset partially by the
decrease in inventories of WPS of $273,986.  The increase in
inventories of CPS was primarily due to the 21% increase in sales.

The increase in account receivables was primarily attributable to the
21% increase in sales.

The decrease in other current liabilities was primarily attributable
to the recording events on August 31, 1998 where income taxes of
$253,000 and employer contribution to the profit sharing plan of
$75,000 were recorded for the first time as compared to the same
period in 1997.  This event inflated the increase in current
liabilities for 1998.

The net cash used in investing activities is comparable to the
previous nine months of 1998.  However, as part of the activities, an
additional $166,404 of computer equipment was purchased during the
first nine months of 1999 (primarily financed by a five year capital
lease), $84,244 was used to pay costs associated with the acquisition
of a business and $190,864 was received from the transfer of
ownership of the cash accounts maintained by the business acquired.

The net increase of cash provided by financing activities of $598,032
was primarily attributable to the increase in bank borrowings on the
line of credit to finance increases in inventories/receivables and
the $111,185 additional borrowings on capital leases for the purchase
of computer equipment.

Results of Operations

Net sales for the three months ended August 31, 1999 were up
$2,908,143 or 28.5% greater than the third quarter of 1998 primarily
due to the sales generated by the acquisition of WPS of $2,560,389.

The gross profit was 29.9% during the three months ended August 31,
1999, compared to a 29.6% gross profit for the third quarter of 1998.


The selling, general and administrative expenses were up $504,684
primarily as a result of the general expenses of WPS of $424,454.

Other expense was up $12,939 primarily as a result of higher overall
borrowings on the bank line of credit and the interest paid on the
notes as a result of the acquisition of WPS.

Net income was $356,192 more during the third quarter of 1999 as
compared to the same period in 1998 primarily as the result of the
net income of WPS of $379,985.

Net sales for the nine months ended August 31, 199 were up $4,077,179
or 21% greater than 1998 primarily due to generally good weather in
1999 as compared to 1998 and the sales generated by WPS of
$2,560,389.

The gross profit was 30.1% during the nine months ended August 31,
1999, compared to a 30.3% gross profit for 1998.

The selling, general and administrative expenses were up $903,914
primarily as a result of the additional payroll costs associated with
rising salaries and wages in a very tight labor market with less than
3% unemployment and the expenses of WPS of $424,454.  It is
anticipated that greater than inflationary increases in labor costs
will continue in the near future.

Other expense was down $25,677 primarily as a result of additional
interest income of $13,870 as a result of higher account receivable
delinquent balances and interest income of WPS of $8,967.

Net income was $291,635 greater during the first nine months of 1999
as compared to 1998, primarily as a result of the net income of WPS
of $379,985.

Year 2000 Compliant

The Company is aware of the issues associated with the programming
code in existing computer systems as the Year 2000 approaches.  The
"Year 2000" problem is concerned with whether computer systems will
properly recognize date sensitive information when the year changes
to 2000.  Systems that do not properly recognize such information
could generate erroneous data or cause a system to fail.  The Year
2000 problem is pervasive and complex as the computer  operation of
virtually every company will be affected in some way.

The Company, like most owners of computer software, will be required
to modify significant portions of its software so that it will
function properly in the year 2000.  Estimates of the total costs to
be incurred by the Company to resolve this problem is approximately
$624,000 and a majority of which is funded through long-term capital
lease obligations.

Since the Company mainly uses third party off-the-shelf software, it
does not anticipate a problem in resolving the Year 2000 problem in a
timely manner.  The Company is currently taking steps to ensure that
its computer systems and services will continue to operate on and
after January 1, 2000.  However, there can be no assurance that Year
2000 problems will not occur with respect to the Company's computer
systems.  Furthermore, the Year 2000 problem may impact other
entities with which the Company transacts business, and the Company
cannot predict the effect of the Year 2000 problem on such entitles
or the resulting effect on the Company.  For such externally
maintained systems, the Company has begun to work with vendors to
ensure that each system is currently Year 200 compliant or will be
Year 2000 compliant during 1999.  The Company has not developed
contingency plans that would assure it will not be adversely impacted
by the effect of the Year 2000 Issue and does not intend to prepare
such plans.



















Part II
Item   1.     Legal Proceedings

                NONE

Item   2      .Changes in Securities

                NONE

Item   3.     Defaults Upon Senior Securities

               NONE

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

               NONE

Item   5.     Other Information

See Note D to financial statements for information as to
the purchase of 100% of the stock of another firm in the
same business.

See Note E  to financial statements regarding
supplemental disclosure of cash flow information.

Item    6.   Exhibits

(a)  The following exhibits are filed with this report.

   Form 8-K/A filed with the SEC on August 9, 1999 for event reported
as of
                      May 25, 1999 regarding the acquisition of
Western Pipe & Supply, Inc.

SIGNATURES

     Pursuant to the requirements of the Securities Exchange Act of
1934, Registrant has duly caused this report to be signed on its
behalf by the under signed hereunto duly authorized.


                                    HIA, INC.




Date: October 13,1999                       /s/Alan C. Bergold
                                            Chief Financial Officer
&President