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 April 30, 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 May 28, 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                                            15
<PAGE>
ASHWORTH, INC. AND SUBSIDIARIES
CONDENSED CONSOLIDATED BALANCE SHEETS
<TABLE>
<CAPTION>
                                         April 30,     October 31,
                                           1999           1998
ASSETS                                  (UNAUDITED)
CURRENT ASSETS:
<S>                                     <C>            <C>
     Cash and cash equivalents          $1,218,000     $4,763,000
     Accounts receivable-trade, net     30,810,000     19,924,000
     Accounts receivable - other         1,526,000        459,000
     Inventories                        30,756,000     35,288,000
     Income tax refund receivable            --         1,149,000
     Other current assets                3,088,000      3,160,000
     Deferred income tax asset           1,639,000      1,486,000
                                       -----------     ----------
     Total current assets               69,037,000     66,229,000

PROPERTY, PLANT AND EQUIPMENT           24,674,000     24,139,000
     Less accumulated depreciation
       and amortization                (12,889,000)   (11,823,000)
                                       -----------    -----------
                                        11,785,000     12,316,000

OTHER ASSETS                             3,029,000      3,089,000
                                       -----------    -----------
                                       $83,851,000    $81,634,000


LIABILITIES AND STOCKHOLDERS' EQUITY
CURRENT LIABILITIES:
     Line of credit                       $815,000       $  --
     Current portion of long-term debt     939,000        940,000
     Accounts payable-trade              5,501,000      6,260,000
     Income taxes payable                  218,000          --
     Accrued liabilities                 3,405,000      2,714,000
                                        ----------     ----------
     Total current liabilities          10,878,000      9,914,000

LONG-TERM DEBT, net of current portion   2,925,000      3,445,000
DEFERRED INCOME TAX LIABILITY              744,000        738,000
OTHER LONG TERM LIABILITIES                446,000        432,000

STOCKHOLDERS' EQUITY:
     Common stock                           14,000         14,000
     Capital in excess of par value     42,261,000     42,259,000
     Retained earnings                  26,667,000     24,827,000
     Deferred compensation                  --             (8,000)
     Accumulated other comprehensive
       (loss)income                        (84,000)        13,000
                                        ----------     ----------
                                        68,858,000     67,105,000
                                       -----------    -----------
                                       $83,851,000    $81,634,000
</TABLE>
<PAGE>
ASHWORTH, INC. AND SUBSIDIARIES
CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS
(UNAUDITED)
<TABLE>
<CAPTION>
                           Three months ended         Six months ended
                               April 30,                 April 30,
                           1999         1998         1999         1998
<S>                     <C>          <C>          <C>          <C>
NET SALES               35,690,000   38,057,000   55,352,000   62,083,000

COST OF GOODS SOLD      22,120,000   21,853,000   35,541,000   36,354,000
                        ----------   ----------   ----------   ----------
  Gross profit          13,570,000   16,204,000   19,811,000   25,729,000

SELLING, GENERAL AND
ADMINISTRATIVE EXPENSES  9,525,000    8,732,000   16,404,000   14,980,000
                        ----------   ----------   ----------   ----------
 Income from operations  4,045,000    7,472,000    3,407,000   10,749,000

OTHER INCOME (EXPENSE):
  Interest income           10,000       37,000       20,000       43,000
  Interest expense        (163,000)    (111,000)    (273,000)    (232,000)
  Other income(expense)    (69,000)     (49,000)    (131,000)     (91,000)
                         ---------     --------     --------     --------
  Total other income
      (expense)           (222,000)    (123,000)    (384,000)    (280,000)
                         ---------     --------    ---------    ---------
 Income before provision for
  income tax expense     3,823,000    7,349,000    3,023,000   10,469,000

PROVISION FOR INCOME
  TAX EXPENSE            1,495,000    2,829,000    1,182,000    4,090,000
                         ---------    ---------    ---------    ---------
  Net income             2,328,000    4,520,000    1,841,000    6,379,000

NET EARNINGS PER SHARE
Basic:
  Weighted average shares
    outstanding         14,080,000   14,343,000   14,080,000   13,962,000
  Net earnings per share     $0.17        $0.32        $0.13        $0.46
Diluted:
  Weighted average shares
    outstanding         14,082,000   15,280,000   14,084,000   14,826,000
  Net earnings per share     $0.17        $0.30        $0.13        $0.43
</TABLE>

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

                                            Six months ended April 30,
                                               1999            1998

CASH FLOWS FROM OPERATING ACTIVITIES:
<S>                                         <C>            <C>
Net cash used in operating activities       (3,201,000)    (12,063,000)

CASH FLOWS FROM INVESTING ACTIVITIES:

     Purchases of property and equipment      (543,000)     (1,307,000)
                                            ----------     -----------
Net cash used in investing activities         (543,000)     (1,307,000)

CASH FLOWS FROM FINANCING ACTIVITIES:

     Principal payments on capital
       lease obligations                       (37,000)       (114,000)
     Borrowing on line of credit            14,640,000       3,025,000
     Payments on line of credit            (13,825,000)     (3,025,000)
     Principal payments on notes
       payable and long-term debt             (484,000)       (492,000)
     Proceeds from issuance of common
       stock                                     2,000      12,321,000
     Repayment of loan by stockholder              --          850,000
                                           -----------      ----------
 Net cash provided by financing
    activities                                 296,000      12,565,000

Effect of exchange rate changes on cash        (97,000)         35,000
                                           -----------      ----------
NET DECREASE IN CASH AND
     CASH EQUIVALENTS                       (3,545,000)       (770,000)

CASH AND CASH EQUIVALENTS,
     beginning of period                     4,763,000       3,787,000
                                           -----------       ---------
CASH AND CASH EQUIVALENTS, end of period     1,218,000       3,017,000
</TABLE>
<PAGE>
ASHWORTH, INC. AND SUBSIDIARIES
NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS
APRIL 30, 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 condensed  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  disclosure   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 April 30,  1999,
   and October 31, 1998:
<TABLE>
<CAPTION>
                                 April 30,      October 31,
                                   1999            1998
           <S>                 <C>             <C>
           Raw materials        $4,022,000      $4,221,000
           Work in process       2,342,000       1,949,000
           Finished goods       24,392,000      29,118,000
                               -----------     -----------
                               $30,756,000     $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  shares  outstanding
   during  the  period.  Diluted earnings  per  share  has
   been  computed  based upon the weighted average  number
   of  shares  outstanding plus the  dilutive  effects  of
   common   shares   contingently  issuable   from   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        Six months ended
                                  April 30,                April 30,
                              1999         1998        1999        1998
Numerator:
<S>                         <C>          <C>         <C>          <C>
Net income                  $2,328,000   $4,520,000  $1,841,000   $6,379,000

Numerator for basic and
diluted
 earnings per share - income
 available to common
 shareholders               $2,328,000   $4,520,000  $1,841,000   $6,379,000

Denominator:

Denominator for basic
earnings per share - weighted
 average shares             14,080,000   14,343,000  14,080,000   13,962,000

Effect of dilutive
securities:
Employee stock options           2,000      937,000       4,000      864,000
                            ----------   ---------- -----------   ----------
Denominator for diluted
earnings per share - adjusted
weighted average shares and
 assumed conversions        14,082,000   15,280,000  14,084,000   14,826,000

Basic earnings per share         $0.17        $0.32       $0.13        $0.46

Diluted earnings per share       $0.17        $0.30       $0.13        $0.43
</TABLE>

   For  the  quarters ended April 30, 1999  and  1998  the
   diluted weighted average shares outstanding computation
   excludes  2,609,000 anti-dilutive options and no  anti-
   dilutive  options, respectively.  For  the  six  months
   ended  April  30,  1999 and 1998 the  diluted  weighted
   average   shares   outstanding   computation   excludes
   2,579,000  anti-dilutive  options  and  151,000   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.
   During  the  quarters ended April 30,  1999  and  1998,
   total   comprehensive   income   was   $2,272,000   and
   $4,664,000,  respectively.  For the  six-month  periods
   ended  April  30,  1999 and 1998,  total  comprehensive
   income was $1,744,000 and $6,414,000, 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  no  later  than  July  6,  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 itself against this action.


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

Results of Operations

Second Quarter 1999 compared to Second Quarter 1998

Consolidated net sales for the second quarter of  fiscal  1999
decreased  6.2% to $35,690,000 from $38,057,000 for  the  same
period  in 1998.  Domestic sales decreased 2.5% to $29,235,000
from  $29,969,000 in the April quarter 1998, primarily due  to
lower  sales  in  the  Company's  off-course,  specialty   and
corporate   business.  Foreign  sales   decreased   20.2%   to
$6,455,000  from $8,088,000 for the same period of  the  prior
year.  The decline was primarily due to the lower sales in the
Company's UK subsidiary, which declined 38.9% due to  softened
demand.   This  decline was partially offset by  the  increase
contributed by the Company's new Canadian division. The change
from  a  distributorship to a Company-owned  division  shifted
some  of the sales traditionally realized in the first quarter
of the year into the second quarter.

Consolidated gross profit for the quarter decreased  to  38.0%
as compared to 42.6% a year earlier. This was primarily due to
a  higher  per  unit  cost resulting from  increased  domestic
sourcing as well as higher discounts and markdown allowances.

Consolidated  selling,  general, and  administrative  expenses
increased  9.1% to $9,525,000 or 26.7% of net  sales  for  the
quarter  compared  to 22.9% in the second quarter  1998.   The
increase  was due primarily to the additions of the  Canadian,
women's, and corporate divisions following the second  quarter
of  fiscal  1998, as well as increased costs of  distribution.
The  Company installed an additional 80 golfman shop  fixtured
locations during the second quarter, bringing the total number
to 715 at April 30, 1999.

Net  other expenses increased to $222,000 from $123,000 in the
second  quarter  of 1998, due primarily to a  higher  currency
transaction loss by Ashworth UK Ltd. in its transactions  with
Ashworth,  Inc. and higher interest expense on  the  increased
borrowing on the Company's line of credit.

The effective income tax rate for the quarter was 39.1% of pre-
tax  income compared with 38.5% in the second quarter of 1998.
The effective tax rate in the second quarter of fiscal 1999 is
consistent with the actual tax rate used in fiscal year 1998.

Six months ended April 30, 1999 compared to six months ended
April 30, 1998

Consolidated  net  sales for the first  half  of  fiscal  1999
decreased 10.8% to $55,352,000 from $62,083,000 for  the  same
period  in 1998.  Domestic sales decreased 5.9% to $47,231,000
from  $50,215,000 in the first half of fiscal 1998,  primarily
due to lower sales in the Company's off-course, specialty, and
corporate   business.  Foreign  sales   decreased   31.6%   to
$8,121,000 from $11,868,000 for the same period of  the  prior
year.  The decline was primarily due to the lower sales in the
Company's UK subsidiary, which declined 42.5% due to  softened
demand.   This  decline was partially offset by  the  increase
contributed by the Company's new Canadian division.

Consolidated  gross  profit for the six  months  decreased  to
35.8% as compared to 41.4% 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  discount
and allowance expense.

Consolidated  selling,  general, and  administrative  expenses
increased  9.5% to $16,404,000 or 29.6% of net sales  for  the
six  months  compared to 24.1% for the same period  in  fiscal
1998.   The  increase was due primarily the additions  of  the
Canadian,  women's,  and  corporate  divisions  following  the
second  quarter of fiscal 1998 as well as increased  costs  of
distribution.   The Company installed a total of  115  golfman
shop  fixtured locations during the first half of fiscal  year
1999, bringing the total number to 715 at April 30, 1999.

Net  other expenses increased to $384,000 from $280,000 in the
first  half of fiscal 1998, due primarily to a higher currency
transaction loss by Ashworth UK Ltd. in its transactions  with
Ashworth,  Inc. and higher interest expense on  the  increased
borrowing on the Company's line of credit.

The  effective tax rate in the first half 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 April 30, 1999, the  Company  had
$815,000  outstanding  against the  line  as  compared  to  no
amounts  outstanding at April 30, 1998.  The  Company  was  in
compliance  with  all  the covenants in  its  line  of  credit
agreement with the bank as of April 30, 1999.

Trade  receivables  were $30,810,000 at  April  30,  1999,  an
increase of $10,886,000 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
$34,599,000  at  April  30,  1998, rather  than  the  year-end
balance.  This shows a decrease of 11.0% in receivables  which
is  primarily due to more aggressive credit controls and lower
sales.

Inventory decreased to $30,756,000 from $35,288,000 at October
31, 1998, a decrease of 12.8% and compared to the inventory of
$33,223,000  at  April 30, 1998, inventory  has  decreased  by
7.4%.   This  is  primarily  attributable  to  the  successful
execution of the inventory reduction 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  six months, the Company  incurred  capital
expenditures  of  $543,000  mainly  for  embroidery  machines,
leasehold improvements, and computer equipment.

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 will 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
April  30,  1999 the Company had outstanding foreign  currency
forward   exchange  contracts  with  a  notational  value   of
approximately $3.9 million dollars and had an unrealized  gain
of $115,000.

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  will  have  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 June 30,  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 is not compliant.  The target  date  for
completion of the security system upgrade is June 30, 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 10% 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.

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.  This Statement is effective
for  all fiscal years beginning after June 15, 1999.  SFAS No.
133  is effective for the Company's fiscal year ending October
31,  2000 and is not expected to have a material effect on the
Company's financial position or results of operations.

<PAGE>
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
April  30,  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 Against  Gain (loss)
 Foreign Currency            US $        Sterling       US $
   Forward Contracts      Equivalent                 Equivalent
 <S>                       <C>             <C>           <C>
 British Pounds Sterling   $2,321.7        1.658         $69.8
 Portuguese Escudos            99.0      292.502           2.6
 Spanish Pesetas               75.7      242.352           2.0
 Danish Krone                 251.6       10.868           6.3
 French Francs                236.6        9.518           6.9
 Deutsche Marks               519.5        2.839          15.1
 Irish Punts                  246.5        1.149           6.5
 Swedish Krona                146.4       12.745           5.6
                           --------                    -------
                           $3,897.0                     $114.8
</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 no later  than  July  6,
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 itself against  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

March 26, 1999 - Annual Meeting of Stockholders
(1)  Director elected at the meeting:
        Stephen Bartolin Jr.
        Number of votes FOR        12,464,436
        Number of votes WITHHELD      231,237

    Each  other  director  whose term of  office  as  director
    continued after the meeting:
        John M. Hanson, Jr.
        Randall L. Herrel, Sr.
        Andre P. Gambucci
        James W. Nantz, III

(2)  Other matters voted upon at the meeting:
        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.33-45078)  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  8-A of Registration Statement filed on October  9,
      1998,  (File No. 001-14547) and incorporated  herein  by
      reference).

10(a) First   Amended   and   Restated  Executive   Employment
      Agreement  effective February 22, 1999  by  and  between
      Ashworth, Inc. and Randall L. Herrel, Sr.

10(b) Personal  Services  Agreement  and  Acknowledgement   of
      Termination  of Executive Employment effective  May  31,
      1999 by and between Ashworth, Inc. and A. John Newman.

10(c) Offer  and  Acceptance of Executive Employment effective
      March  2,  1999  by  and  between  Ashworth,  Inc.   and
      Gabrielle Sampietro.

10(d) Offer  and  Acceptance of Executive Employment effective
      March 15, 1999 by and between Ashworth, Inc. and Terence
      W. Tsang.

27   Financial Data Schedule

(b)  Reports on Form 8-K:
      No  reports on Form 8-K were filed by the Company during
      the  second  quarter of fiscal year  ended  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: June 14, 1999             By: /s/ Randall L. Herrel, Sr.
                                Randall L. Herrel, Sr.
                                President and CEO


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