FORM 10-Q

               SECURITIES AND EXCHANGE COMMISSION

                     Washington, D.C. 20549





     [X]  QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d)
             OF THE SECURITIES EXCHANGE ACT OF 1934

          For the quarterly period ended July 31, 1999

                               OR
    [  ]  TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d)
             OF THE SECURITIES EXCHANGE ACT OF 1934

     For the transition period from ________ to ___________

         Commission file number: 0-18553


                         Ashworth, Inc.

        Delaware                               84-1052000
(State or other jurisdiction of           (I.R.S. Employee
incorporation or organization)           Identification No.)

                     2791 LOKER AVENUE WEST
                      CARLSBAD, CA 92008
          (Address of Principal Executive Offices)

                         (760) 438-6610
            (Telephone No. Including Area Code)




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 ____


Indicate  the  number  of  shares  outstanding  of each  of  the
registrant's   classes  of  common  stock,  as  of the   latest
practicable date.

         Title                  Outstanding at September 13, 1999

$.001 par value Common Stock                     14,079,773

<PAGE>
                             INDEX

                                                               PAGE
Part I. Financial Information

Item 1. Financial Statements

          Condensed Consolidated Balance Sheets                  1
          Condensed Consolidated Statements of Operations        2
          Condensed Consolidated Statements of Cash Flows        3
          Notes to Condensed Consolidated Financial Statements   4

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

Item 3. Quantitative and Qualitative Disclosures About Market
          Risk                                                  11

Part II. Other Information                                      12

          Signatures                                            14
<PAGE>
ASHWORTH, INC. AND SUBSIDIARIES
CONDENSED CONSOLIDATED BALANCE SHEETS
<TABLE>
<CAPTION>
                                      July 31,      October 31,
                                        1999            1998
                                    ------------   ------------
ASSETS                              (UNAUDITED)
CURRENT ASSETS:
<S>                                  <C>            <C>
  Cash and cash equivalents           $5,814,000     4,763,000
  Account receivable-trade,net        26,999,000    19,924,000
  Accounts receivable - other          2,602,000       459,000
  Inventories                         28,795,000    35,288,000
  Income tax refund receivable           184,000     1,149,000
  Other current assets                 2,850,000     3,160,000
  Deferred income tax asset            1,565,000     1,486,000
                                    ------------   -----------
       Total current assets           68,809,000    66,229,000

PROPERTY, PLANT AND EQUIPMENT         24,952,000    24,139,000
  Less accumulated depreciation
         and amortization            (13,397,000)  (11,823,000)
                                    ------------  ------------
                                      11,555,000    12,316,000

OTHER ASSETS                           2,652,000     3,089,000
                                    ------------  ------------
                                     $83,016,000   $81,634,000
                                    ============  ============


LIABILITIES AND STOCKHOLDERS'EQUITY
CURRENT LIABILITIES:
  Current portion of long-term debt  $   716,000   $   940,000
  Accounts payable - trade             5,491,000     6,260,000
  Accrued liabilities                  2,679,000     2,714,000
                                     -----------   -----------
       Total current liabilities       8,886,000     9,914,000

LONG-TERM DEBT, net of current portion 2,897,000     3,445,000
DEFERRED INCOME TAX LIABILITY            744,000       738,000
OTHER LONG TERM LIABILITIES              332,000       432,000

STOCKHOLDERS' EQUITY:
  Common stock                            14,000        14,000
  Capital in excess of par value      42,037,000    42,259,000
  Retained earnings                   28,149,000    24,827,000
  Deferred compensation                       --        (8,000)
  Accumulated other comprehensive
    income (loss)                        (43,000)       13,000
                                     -----------   -----------
                                      70,157,000    67,105,000
                                     -----------   -----------
                                     $83,016,000   $81,634,000
                                     ===========   ===========
</TABLE>
<PAGE>
ASHWORTH, INC. AND SUBSIDIARIES
CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS
(UNAUDITED)
<TABLE>
<CAPTION>

                        Three months ended        Nine months ended
                             July 31,                  July 31,
                         1999        1998           1999         1998
                    -------------------------  -------------------------
<S>                  <C>          <C>          <C>           <C>
NET SALES            $30,067,000  $25,598,000   $85,419,000  $87,681,000

COST OF GOODS SOLD    19,213,000   16,380,000    54,754,000   52,734,000
                    ------------  -----------   -----------  -----------
 Gross profit         10,854,000    9,218,000    30,665,000   34,947,000

SELLING, GENERAL AND
ADMINISTRATIVE
  EXPENSES             8,429,000    8,019,000    24,833,000   22,999,000
                    ------------  -----------   -----------  -----------
Income from
  operations           2,425,000    1,199,000     5,832,000   11,948,000

OTHER INCOME (EXPENSE):
  Interest income         33,000       69,000        53,000      112,000
  Interest expense       (72,000)    (109,000)     (345,000)    (341,000)
  Other income(expense)   46,000       53,000       (85,000)     (38,000)
                       ---------   ----------   -----------   ----------
Total other
  income (expense)         7,000       13,000      (377,000)    (267,000)

Income before
  provision for
  income tax expense   2,432,000    1,212,000     5,455,000   11,681,000

PROVISION FOR INCOME
  TAX EXPENSE            951,000      430,000     2,133,000    4,520,000
                      ----------   ----------   -----------   ----------
  Net income          $1,481,000     $782,000    $3,322,000   $7,161,000

NET EARNINGS PER SHARE
Basic:
  Weighted average shares
     outstanding      14,064,000   14,702,000    14,074,000   14,211,000
  Net earnings per
     share                 $0.11        $0.05         $0.24        $0.50
Diluted:
  Weighted average shares
     outstanding      14,085,000   15,253,000    14,083,000   15,001,000
  Net earnings per
     share                 $0.11        $0.05         $0.24        $0.48
</TABLE>

<PAGE>
ASHWORTH, INC. AND SUBSIDIARIES
CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS
(UNAUDITED)
<TABLE>
<CAPTION>


                                                Nine months ended July 31,
                                                   1999          1998
                                               ---------------------------
CASH FLOWS FROM OPERATING ACTIVITIES:
<S>                                            <C>           <C>
Net cash provided by (used in)
   operating activities                        $2,954,000    ($5,287,000)
CASH FLOWS FROM INVESTING ACTIVITIES:
   Purchases of property and equipment           (854,000)    (1,953,000)
   Proceeds from sale of equipment                  1,000             --
                                              -----------    -----------
Net cash used in investing activities            (853,000)    (1,953,000)

CASH FLOWS FROM FINANCING ACTIVITIES:

   Principal payments on capital
     lease obligations                            (45,000)      (160,000)
   Borrowing on line of credit                 16,065,000      3,025,000
   Payments on line of credit                 (16,065,000)    (3,025,000)
   Principal payments on notes payable
     and long-term debt                          (727,000)      (716,000)
   Proceeds from issuance of common stock          12,000     13,250,000
   Payments for repurchase of common stock       (234,000)    (3,483,000)
   Repayment of loan by stockholder                    --        850,000
                                              -----------     ----------
Net cash provided by (used in)
    financing activities                         (994,000)     9,741,000

Effect of exchange rate changes on cash           (56,000)      (134,000)
                                              -----------     ----------
NET INCREASE IN CASH AND CASH EQUIVALENTS       1,051,000      2,367,000
CASH AND CASH EQUIVALENTS,
     beginning of period                        4,763,000      3,787,000
                                              -----------     ----------
CASH AND CASH EQUIVALENTS, end of period       $5,814,000     $6,154,000
                                              ===========     ==========
</TABLE>

<PAGE>
ASHWORTH, INC. AND SUBSIDIARIES
NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS
JULY 31, 1999

NOTE 1- Basis of Presentation.

   In  the  opinion of management, the accompanying
   condensed consolidated balance sheets and related
   interim  condensed consolidated  statements  of
   operations  and  cash  flows include   all
   adjustments  (consisting  only  of   normal
   recurring  items)  necessary for their fair
   presentation. The  preparation  of  financial
   statements  in  conformity with  generally
   accepted accounting  principles  requires
   management  to make estimates and assumptions
   that  affect the  reported  amounts  of assets,
   liabilities,  revenues, and  expenses.   Actual
   results could  differ  from  those estimates.
   Interim   results   are   not   necessarily
   indicative of results to be expected for the full
   year.

   Certain   information  in  footnote  disclosures
   normally included  in  financial statements has
   been  condensed  or omitted  in  accordance with
   the rules and regulations  of the  Securities and
   Exchange Commission.  The  information included
   in  this Form 10-Q should be read in conjunction
   with  Management's  Discussion and Analysis  of
   Financial Condition   and  Results  of
   Operations,  and   financial statements  and
   notes  thereto  included  in  the  annual report
   on Form 10-K  for  the year ended October 31, 1998 filed
   with  the Securities and Exchange Commission.

NOTE 2 - Inventories.

Inventories consisted of the following at July 31, 1999, and October 31, 1998:
<TABLE>
<CAPTION>
                                         July 31,      October 31,
                                           1999            1998
                                      -----------      -----------
<S>                                    <C>              <C>
           Raw materials               $4,692,000       $4,221,000
           Work in process              1,864,000        1,949,000
           Finished goods              22,239,000       29,118,000
                                      -----------      -----------
                                      $28,795,000      $35,288,000
                                      ===========      ===========
</TABLE>

<PAGE>
NOTE 3 - Earnings Per Share Information.

   Basic  earnings  per share has been computed
   based  upon  the weighted  average  number of
   common shares outstanding  during the  period.
   Diluted earnings per share  has  been  computed
   based  upon  the  weighted  average number  of
   common  shares outstanding  plus  the  dilutive
   effects of common shares potentially issuable from the
   exercise  of  stock  options. Common stock options
   are excluded from the computation of  net earnings
   per  share  if their effect is  anti-dilutive.
   The following  table  sets  forth the  computation
   of  basic  and diluted  earnings  per share based
   upon  the  requirements  of SFAS No. 128:
<TABLE>
<CAPTION>
                              Three months ended        Nine months ended
                                    July 31,                  July 31,
                               1999        1998         1999          1998
                            ----------------------  ------------------------
Numerator:
<S>                         <C>          <C>          <C>          <C>
Net income -
Numerator for basic and
 diluted earnings per share-
  income available to common
  shareholders             $1,481,000     $782,000  $3,322,000   $7,161,000
                           ==========    =========  ==========   ==========
Denominator:

Denominator for basic
earnings per share -
  weighted average shares  14,064,000   14,702,000  14,074,000  14,211,000

Effect of dilutive
 securities:
  Employee stock options       21,000      551,000       9,000     790,000
                          -----------   ----------  ----------  ----------
Denominator for diluted
earnings per share - adjusted
weighted average shares and
   assumed conversions     14,085,000   15,253,000  14,083,000  15,001,000
                          ===========   ==========  ==========  ==========

Basic earnings per share         $0.11       $0.05       $0.24       $0.50

Diluted earnings per share       $0.11       $0.05       $0.24       $0.48
</TABLE>

   For  the  quarters  ended July 31, 1999 and 1998  the  diluted
   weighted   average  shares  outstanding computation  excludes
   2,487,000 and 58,000 anti-dilutive  options, respectively.
   For  the  nine months ended July 31, 1999 and 1998 the diluted
   weighted average shares  outstanding  computation  excludes
   2,525,000 and 58,000 anti-dilutive options, respectively.

<PAGE>
NOTE 4 - Comprehensive Income.

   As of November 1, 1998 the Company adopted SFAS No. 130 Reporting
   Comprehensive Income.  SFAS No. 130 establishes standards for the
   reporting and display of comprehensive income and its components.
   SFAS No. 130 requires the cumulative translation adjustment to be
   included as a component of the comprehensive income (loss) in addition
   to net income (loss) for the period.  For the quarters ended
   July 31, 1999 and 1998, total  comprehensive income was $1,522,000
   and  $613,000, respectively.  For  the  nine-month periods ended
   July  31, 1999 and 1998,  total comprehensive income was $3,266,000
   and $7,027,000, respectively.

NOTE 5 - Legal Proceedings.
   On  January  22,  1999, a class action was
   commenced  in  the United  States  District Court
   for the  Southern  District  of California  ("U.S.
   District Court") purportedly on  behalf  of
   purchasers  of  the Company's common stock during
   the  period between September 4, 1997 and July 15, 1998
   alleging violations  of  the Securities Exchange Act  of
   1934  by  the Company  and  certain  of  its officers and
   directors. The complaint alleged, among other things, that,
   during the  class period, Company executives made
   positive statements about  the Company's  business
   including statements  concerning  product demand,
   offshore production and inventories.   The
   complaint further  alleged that the defendants
   knew these statements  to be  false  when  made
   and  concealed adverse  conditions  and trends in
   the Company's business during the class period.
   The plaintiff  sought to recover unspecified
   damages on behalf  of all  purchasers  of  the
   Company's common  stock  during  the period
   September 4, 1997 to July 15, 1998.  Subsequently,
   two additional  class  actions  were commenced  in
   U.S. District Court which alleged similar conduct, added
   certain allegations  regarding financial reporting  and
   expanded the shareholders purportedly represented from the
   above referenced period to the periods of September 4, 1997
   through December  17,  1998  and December 17, 1997 through
   July  15, 1998.  The U.S. District Court has consolidated these
   matters,  appointed co-lead plaintiffs, co-lead
   counsel,  and ordered  that  plaintiffs  file  a
   consolidated  and  amended complaint.  However,
   the  filing  of  the  consolidated  and
   amended  complaint has been postponed, pursuant to
   stipulation and  court order, until the earlier
   of: (i) thirty days  after the  Ninth  Circuit
   Court  of  Appeals  decides  the  Silicon Graphics
   case (the decision which will impact the
   pleading standard  for this case); or (ii) October
   21, 1999.  The  U.S. District Court has further approved a
   stipulation dismissing Company spokesperson Fred Couples  as
   a defendant in the action.  To date, no formal discovery has
   occurred in the matter, no class action has been certified and
   no  contested motions have been filed or heard.
   Although the  consolidated and  amended  complaint
   has not been filed, it is management's intent to
   vigorously defend this action.

<PAGE>
Item  2.  MANAGEMENT'S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION
          AND RESULTS OF OPERATIONS

Results of Operations

Third Quarter 1999 compared to Third Quarter 1998

Consolidated  net  sales for the third quarter  of
fiscal  1999 increased  17.5% to $30,067,000 from
$25,598,000  for  the  same period  in  1998.
Domestic sales increased 20.9% to $26,465,000 from
$21,899,000 in the July quarter 1998, due to higher
sales in the Company's retail department stores,
corporate business as well  as the golf distribution
channel.  Foreign sales decreased 2.6%  to $3,602,000
from $3,699,000 for the same period  of  the prior
year primarily due to the lower sales in South East
Asia. This  decline  was  partially offset  by  the
increase  in  the Company's European subsidiary and
in Canada.

Consolidated gross profit for the quarter increased
slightly  to 36.1% as compared to 36.0% a year
earlier.

Consolidated selling, general and administrative expenses
increased  5.1% to $8,429,000 primarily due to the addition of
the  Canadian  division.  As a percent of sales,
SG&A  expenses decreased  to 28.0% of net sales for
the third quarter of fiscal 1999 compared to 31.3% in
the third quarter of fiscal 1998, reflecting
increased  sales  and  continuing focus on cost
efficiencies.  The Company installed an additional
70 golfman shop fixtured locations during the
third quarter, bringing  the total number to 785 at
July 31, 1999.

Net  other  income decreased to $7,000 for the third quarter of
fiscal  1999  from  $13,000 in the third quarter of 1998,
due primarily  to a lower currency transaction gain by Ashworth UK Ltd.
in its transactions with Ashworth, Inc.

The  effective income tax rate for the quarter was 39.1% of pretax
income and is consistent with the actual tax rate used in fiscal
year 1998.

Nine months ended July 31, 1999 compared to nine months ended July 31, 1998

Consolidated net sales for the first nine months of
fiscal  1999 decreased  2.6%  to $85,419,000 from
$87,681,000  for  the  same period  in  1998.
Domestic sales increased 2.2% to  $73,695,000 from
$72,115,000  in  the first nine  months  of  fiscal
1998, primarily due to higher sales in the Company's
retail department stores  business. Foreign sales
decreased 24.7%  to  $11,724,000 from  $15,566,000
for the same period of the  prior  year.  The
decline  was  primarily  due to lower  sales  in
the  Company's European  subsidiary as a result of
softened  demand  and  lower sales to South East
Asia.  This decline was partially offset by
the increased sales to Canada.

Consolidated gross profit for the nine months
decreased to 35.9% as  compared  to 39.9% for the
same period a year earlier.  This was  primarily
due  to a higher per unit  cost  resulting  from
increased domestic sourcing as well as higher sales
discount and allowance  expense in the first two
quarters of fiscal  1999 as compared to the same
period in fiscal 1998.

Consolidated selling, general and administrative expenses
increased 8.0% to $24,833,000 or 29.1% of net sales for the nine
months  compared  to 26.2% for the same period in
fiscal  1998. The  increase was due primarily to the
addition of the  Canadian division subsequent to the
third quarter of fiscal 1998 as  well as  increased
costs of distribution.  The Company  installed  a
total  of  185 golfman shop fixtured locations
during the  first nine  months of fiscal year 1999,
bringing the total  number to 785 at July 31, 1999.

Net  other expenses increased to $377,000 from
$267,000  in  the first  nine  months of fiscal
1998, due primarily to a higher currency transaction loss
by Ashworth UK Ltd. in its transactions with Ashworth, Inc.
and lower interest income due to reduced average cash investments.

The  effective tax rate in the first nine months of
fiscal  1999 was  39.1%  of pre-tax income and is
consistent with the  actual tax rate used in fiscal
year 1998.

Capital Resources and Liquidity

The Company's primary sources of liquidity are expected to be
its working  capital line of credit with  its  bank
and  other financial  alternatives such as leasing.
The Company requires cash for expansion of its domestic and
international  sales, capital  expenditures and for
general working capital  purposes. The  Company  has
a $20,000,000 working capital line  of  credit with
Bank of America.  At July 31, 1999, and July 31,1998
the Company had no amounts outstanding against the line.

Trade receivables were $26,999,000 at July 31, 1999,
an increase of $7,075,000 over the balance at
October 31, 1998.  Because the Company's business is
seasonal, the receivables balance may more
meaningfully be compared to the balance of
$25,021,000  at  July 31,  1998,  rather  than  the
year-end balance.  This  shows  an increase of 7.9%
in receivables which is primarily due to higher sales.

Inventory  decreased to $28,795,000 from $35,288,000
at  October 31,  1998,  a  decrease of 18.4%.
Compared to the  inventory  of $32,839,000  at  July
31, 1998, inventory decreased  by  12.3%. This  is
primarily attributable to the successful execution
of the inventory management initiative consisting of
reduced number of  styles and a more conservative
buying philosophy, which  was started in the earlier
part of the current fiscal year.

During  the  first  nine  months of  fiscal  1999,
the  Company incurred  capital expenditures of
$854,000 mainly  for  computer equipment, embroidery
machines and leasehold improvements.

Common  stock  and capital in excess of par value
decreased  by $222,000 in the nine months ended July
31, 1999 primarily due to the repurchase of shares.
The Company repurchased 50,000 shares of  its
common  stock  in June 1999 at  an  aggregate  cost
of $234,000 and retired those shares in September 1999.
This brings the  total repurchased shares to 727,000 of the
1,000,000 shares originally  authorized by the board
of directors in  July  1998. In  the  month of
September 1999, the Company repurchased 50,000
shares  of  its common stock at an aggregate cost
of  $232,000. The  Company  is  currently authorized
to repurchase  up  to  an additional 950,000 shares.

Based  upon  current levels of operations, the
Company  expects that  sufficient cash flow will be
generated from operations  so that,  combined  with
other financing  alternatives  available, including
cash  on  hand, bank credit facilities,  and
leasing alternatives, the Company expects to be able
to meet all of  its debt   service,   capital
expenditure, and working capital requirements.

Derivatives

The  Company  enters into short-term foreign
exchange  contracts with   its   bank  to  hedge
against  the  impact  of  currency fluctuations
between the U.S. dollar and the British pound.  The
contracts  provide that, on specified dates,  the
Company  will sell  the  bank a specified number of
British pounds in exchange for a specified number of U.S. dollars.
Additionally,  the Company's subsidiary in England
has similar contracts  with  its bank  to hedge
against currency fluctuations between the British
pound  and other European currencies.  Realized
gains and losses on  these  contracts are recognized
in the same  period  as  the hedged  transactions.
These contracts have maturity dates  that do  not
normally  exceed 12 months. As of  July  31,  1999
the Company   had  outstanding  foreign  currency
forward  exchange contracts  with a notional value
of approximately  $2.3  million dollars and had an
unrealized gain of $28,000.

Year 2000 Computer Conversion

Historically, most databases, as well as
embedded microprocessors  in  computer systems and
industrial  equipment, were  designed with date data
using only two digits of the year. Most  computer
programs, computers, and embedded microprocessors
controlling  equipment were programmed to assume
that  all  two digit   dates  were  preceded  by
"19",  causing  "00"  to be
interpreted as the year 1900.  This formerly common
practice now could  result  in  a computer system or
embedded  microprocessor that fails to recognize
properly a year that begins with a "20", rather
than "19".  This in turn could result in computer
system miscalculations  or failures, as well as
failures  of  equipment controlled  by  the  date-
sensitive  microprocessors, and is
generally referred to as the "Year 2000" problem.

The  Company's computer operations currently run on
an IBM AS400 computer.   The Company's software is
based upon an established, fully  integrated,
relational  database  system  designed for
manufacturing  companies and adapted for the
apparel  industry. The  programs  running  on  the
Company's  computer  had  to  be modified to
accommodate the Year 2000.  Certain of the Company's
manufacturing  equipment  have  embedded  chips
that  are  date sensitive and will have to be
modified to accommodate  the  Year 2000.

During fiscal 1998, the Company completed a detailed
analysis of the  program  changes required and hired
outside consultants  to work  with  in-house staff
to make the necessary  modifications. As  of April 5, 1999,
100% of the system changes were completed.
The  Company's ancillary systems are scheduled to be
Year  2000 compliant by October 31, 1999.  The
Company has tested  100%  of its  renovated systems
and has determined that the  majority  of these
systems  are now Year 2000 compliant.  There  can
be  no guarantee that target dates will be met as a
result of a  number of  factors  including  the
continuing availability  of  outside consultants. It
is estimated that expenditures for the Year 2000
project  were approximately $135,000 in fiscal 1998
and will  be approximately $255,000 in fiscal 1999
with costs being paid  out of working  capital.
This  estimate,  based  upon   currently
available  information, will be updated as the
Company continues its assessment and proceeds with
implementation and testing, and may  need  to  be
revised upon receipt of more information  from
vendors  of material goods and services and upon the
design  and implementation of the Company's
contingency plan.

The  Company has assessed its non-information
technology systems such  as  embedded  chip  and
micro  controllers  used  in  its facilities and
operations and has determined that its  card  key
security system was not compliant.  The security
system has been upgraded and is compliant as of
August 2, 1999.

The Company has identified and sent letters to
approximately 500 key  vendors  in an attempt to
gain assurance of  vendors'  Year 2000  readiness,
with responses originally requested by  January 31,
1999. The Company has received a response from
approximately 15%  of  its vendors.  The Company has
identified which  of  its vendors  it believes are
critical to its business.  The  Company expects  to
continue discussions with the critical  vendors  of
goods and services throughout 1999 to attempt to ensure the
uninterrupted supply of goods and services and to
develop contingency plans in the  event  of  the
failure of any such vendors  to  become  and remain
Year 2000 ready.  The Company will also seek to
develop contingency  plans for alternate sources of
goods  and  services for   those  currently
supplied  by  non-critical  third  party
vendors.  The Company continues to develop
contingency plans  to limit  the  effect  of any
Year 2000 issues on  the  results  of operations
and intends to complete all contingency planning  by
the end of 1999.

If  some or all of the Company's remediated or
replaced internal computer  systems  fail the
testing phase, or  if  any  software applications
or  embedded  microprocessors  critical   to the
Company's  operations  are  overlooked  in  the
assessment  and implementation phases, there could
be a material adverse  effect on  the Company's
results of operations, liquidity and financial
condition  of  a magnitude which the Company has not
yet  fully analyzed.

In  addition, the Company has not been assured that
the computer systems  of its vendors of material
goods and services  will  be Year  2000 ready in a
timely manner or that the computer systems of  third
parties  with  which the  Company's  computer
system exchanges  data will be Year 2000 ready both
in a timely  manner and in a manner compatible with
continued data exchange with the Company's computer
systems.

If  the  vendors  of  the  Company's most  important
goods  and services,  or  the suppliers of the
Company's necessary  energy, telecommunications, and
transportation needs fail to provide the Company
with the materials and services which are necessary
to produce, distribute, and sell its products, the
electrical power and other utilities to sustain its
operations, or reliable means of   obtaining
supplies  and  transporting  products to its
customers, such failure could have a material
adverse effect  on the results of operations,
liquidity and financial condition  of the Company.

New Accounting Standards

In  June  1997,  the FASB issued SFAS No. 131
Disclosures  about Segments  of  an  Enterprise  and
Related  Information.    This Statement established
standards for the way that public business
enterprises  report  information  about  operating
segments  in annual financial statements and
requires that enterprises report selected information  about
operating  segments  in   interim
financial  reports issued to stockholders. This
Statement  shall be effective for fiscal years
beginning after December 15, 1997. In  the initial
year of application, comparative information for
earlier  years  is to be restated. This Statement
requires  only additional  informational disclosures
and is effective  for  the Company's fiscal year
ending October 31, 1999.

In  June  1998,  the  FASB issued SFAS No. 133,
Accounting  for Derivative Instruments and Hedging
Activities, which establishes accounting  and
reporting standards for derivative  instruments and
hedging  activities. SFAS No. 133 requires that  an
entity recognize all derivatives as either assets or
liabilities in the statement of financial position
and measure those instruments at fair  value.   In
July 1998 the FASB issued SFAS No.  137  which
delays  the  effective date of SFAS No. 133 to all
fiscal  years beginning  after July 15, 2000.  Thus
SFAS No. 133 is  effective for the Company's fiscal
year ending October 31, 2001 and is not expected  to
have a material effect on the Company's  financial
position or results of operations.

Cautionary Statements and Risk Factors

This  report  on  Form  10-Q  contains  certain
forward-looking statements,  including without
limitation  those  regarding  the Company's  plans
and expectations for revenue  growth,  product
lines,  designs  and  seasonal collections, marketing
programs, foreign  sourcing, cost controls, inventory
levels, availability of  working  capital and Year
2000 readiness.  These  plans  and expectations  are
subject to a number of risks and uncertainties that
could cause actual results to differ materially from
those anticipated, and the Company's business in
general is subject to certain  risks  that  could
affect the value  of  the  Company's stock.  These
risks include the following:

 Demand  for  the  Company's products may
 decrease  if  the popularity of golf decreases.

 Like other apparel manufacturers, the Company must
 correctly anticipate and help direct fashion trends
 within its industry.  The Company's results of
 operations could suffer if it fails to develop
 fashions and styles that are well received in any
 season.

 The market for golf apparel and sportswear is extremely
 competitive.  While the Company is a leader in the
 core green grass market, it has several strong
 competitors that are better capitalized and have
 stronger distribution systems.  Outside the green
 grass market, the Company's market share is not
 significant.  Price competition or industry
 consolidation could weaken the Company's competitive
 position.

 The Company relies upon domestic and foreign contractors to
 manufacture various products.  If these contractors
 deliver goods late or fail to meet the Company's
 quality standards, the Company could lose sales.

 There can be no assurance that the Company's future
 revenues will not decline due to various factors, including
 potential consolidation of the Company's core green
 grass market, which could result in discounting, as
 well as possible general declines in economic
 conditions from the levels recently experienced.

 The Company maintains high levels of inventory to support
 its Basics program, and additional products, greater sales
 volume, and customer trends toward increased "at-
 once" ordering may require increased inventory.
 Disposal of excess prior season inventory is an
 ongoing part of the Company's business, and
 inventory writedowns may materially impair the
 Company's financial performance in any period.
 Particular inventory may be subject to multiple
 writedowns if the Company's initial reserve
 estimates for inventory obsolescence or lack of
 throughput prove to be too low.  These risks
 increase as inventory grows.

 The Company's and/or its vendors' computer systems may not
 be  Year  2000  compliant which could result in the
 Company's inability to produce, distribute and/or
 sell its products.


Item  3.  QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK

The  Company  enters into short-term foreign exchange
contracts with   its   bank  to  hedge  against  the
impact  of  currency fluctuations between the U.S.
dollar and the British pound.  The contracts  provide
that, on specified dates,  the  Company  will sell
the  bank a specified number of British pounds in
exchange for  a  specified  number  of  U.S. dollars.
Additionally,  the Company's subsidiary in England
has similar contracts  with  its bank  to hedge
against currency fluctuations between the British
pound  and other European currencies.  Realized
gains and losses on  these  contracts are recognized
in the same  period  as  the hedged  transactions.
These contracts have maturity dates  that do  not
normally exceed 12 months.  As of July  31,  1999,
the Company had outstanding the following material
purchased foreign currency  forward  exchange
contracts  (in  thousands,   except average contract
rate):
<TABLE>
<CAPTION>

                                          Weighted-
                              Contract     Average       Unrealized
                               Amount        Rate        Gain (loss)
 Foreign Currency               US $        Against          US $
 Forward Contracts           Equivalent    Sterling      Equivalent
 -----------------------   ------------  -----------     ----------
 <S>                        <C>            <C>              <C>
 British Pounds Sterling    $1,638.9        1.639            $18.2
 Danish Krone                  164.1       11.157              3.6
 French Francs                 115.6        9.815              1.5
 Deutsche Marks                336.0        2.928              4.1
 Irish Punts                    63.2        1.180              0.7
                            --------                        ------
                            $2,317.8                         $28.1
                            ========                        ======
</TABLE>

                       PART II

                  OTHER INFORMATION

Item 1  LEGAL PROCEEDINGS

On  January 22, 1999, a class action was commenced
in the United States  District Court for the
Southern District  of  California ("U.S.  District
Court") purportedly on behalf of purchasers  of the
Company's common stock during the period between
September 4,  1997 and July 15, 1998 alleging
violations of the Securities Exchange  Act of 1934
by the Company and certain of its officers and
directors.  The complaint alleged, among other
things, that, during  the  class  period,  Company
executives  made  positive statements  about  the
Company's business including  statements concerning
product demand, offshore production and inventories.
The  complaint  further alleged that the defendants
knew  these statements   to  be  false  when  made
and  concealed   adverse conditions and trends in
the Company's business during the class period.  The
plaintiff sought to recover unspecified damages  on
behalf  of  all purchasers of the Company's common
stock  during the  period  September 4, 1997 to July
15, 1998.   Subsequently, two  additional  class
actions were commenced in  U.S.  District Court
which  alleged similar conduct, added certain
allegations regarding  financial  reporting and
expanded  the  shareholders purportedly represented
from the above referenced period to  the periods  of
September  4, 1997 through December  17,  1998  and
December  17,  1997  through July 15, 1998.  The
U.S.  District Court  has   consolidated  these
matters,  appointed   co-lead
plaintiffs, co-lead counsel, and ordered that
plaintiffs file  a consolidated and amended
complaint. However, the filing  of  the consolidated
and amended complaint has been postponed,  pursuant
to stipulation and court order, until the earlier
of: (i) thirty days  after  the  Ninth  Circuit
Court of  Appeals  decides  the Silicon  Graphics
case (the decision which  will  impact  the
pleading standard for this case); or (ii) October
21, 1999.  The U.S. District   Court  has  further
approved a stipulation dismissing  Company spokesperson
Fred Couples as a defendant in the action.  To date, no
formal discovery has occurred in the matter,  no  class
action has been certified and  no  contested motions
have been filed or heard.  Although the consolidated
and amended complaint has not been filed, it is
management's  intent to vigorously defend this action.

Item 2  CHANGES IN SECURITIES AND USE OF PROCEEDS - NONE

Item 3  DEFAULTS UPON SENIOR SECURITIES - NONE

Item 4  SUBMISSION OF MATTERS TO A VOTE OF SECURITY HOLDERS - NONE

Item 5  OTHER INFORMATION - NONE

Item 6  EXHIBITS AND REPORTS ON FORM 8-K

(a)  Exhibits

3(a)  Certificate of Incorporation as filed March 19,
      1987  with the   Secretary  of  State  of
      Delaware,   Amendment   to Certificate of
      Incorporation as filed August 3,  1987  and
      Amendment  to Certificate of Incorporation as
      filed  April 26,   1991   (filed   as  Exhibit
      3(a)  to   Registrant's Registration Statement
      dated February 21, 1992 (File No.3345078) and
      incorporated herein by reference) and Amendment
      to  Certificate of Incorporation as filed
      April  6,  1995 (filed  as Exhibit 3(a) to the
      Registrant's Form 10-K  for fiscal year ended
      October 31, 1994 (File No. 0-18553), and
      incorporated herein by reference)


3(b)  Bylaws  of  the  Registrant as adopted  by  its
      board  of directors  on  March  19, 1987, and
      amended  February  13, 1991,  October 15, 1993,
      and November 30, 1993  (filed  as Exhibit 3(b)
      to Registrant's Form 10-K for the fiscal year
      ended October 31, 1993 (File No. 0-18553) and
      incorporated herein by reference).


4(a)  Specimen certificate for Common Stock, par
      value $.001, of the  Registrant  (filed as
      Exhibit  4(a)  to  Registrant's Registration
      Statement dated November 4, 1987 (File No.33
      16714-D) and incorporated herein by reference).


4(b)(1)  Specimen  certificate  for Options  granted
      under  the Amended and Restated Nonqualified
      Stock Option Plan  dated March 12, 1992 (filed
      as Exhibit 4(b) to Registrant's Form 10-K for
      the fiscal year ended October 31, 1993 (File
      No. 0-18553) and incorporated herein by
      reference).


4(b)(2)  Specimen  certificate  for Options  granted
      under  the Founders  Stock Option Plan dated
      November 6, 1992  (filed as  Exhibit  4(b)(2)
      to Registrant's  Form  10-K  for  the fiscal
      year ended October 31, 1993 (File No. 0-18553)
      and incorporated herein by reference).


4(c)  Specimen   certificate  for  Options  granted under the
      Incentive Stock Option Plan dated June 15, 1993
      (filed  as Exhibit 4(c) to Registrant's Form 10-
      K for the fiscal year ended October 31, 1993
      (File No. 0-18553) and incorporated herein by
      reference).

4(d)  Rights  Agreement  dated  as of October  6,
      1998  by  and between Ashworth, Inc. and
      American Securities Transfer  & Trust, Inc.
      (filed as Exhibit 99.1 to Registrant's Form 8A
      of  Registration Statement filed on  October
      9,  1998, (File   No.   001-14547)   and
      incorporated   herein   by reference).

10(a) Offer  and  Acceptance  of Executive Employment
      effective June  1,  1999  by  and between
      Ashworth,  Inc.  and  Suzi
      Chauvel.

27   Financial Data Schedule

(b)  Reports on Form 8-K:
      No  reports  on Form 8-K were filed by the
      Company  during the  third  quarter of the
      fiscal year ending October  31, 1999.

<PAGE>
                      SIGNATURES


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.

                                  ASHWORTH, INC.
                                   (Registrant)

Date: September 14, 1999        By: /s/ Randall L.Herrel, Sr.
                                Randall L. Herrel, Sr.
                                President and Chief Executive Officer


Date: September 14, 1999        By: /s/ Terence W. Tsang
                                Terence W. Tsang
                                Chief Financial Officer