VALMONT INDUSTRIES INC
10-Q/A, 1994-12-13
FABRICATED STRUCTURAL METAL PRODUCTS
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                  SECURITIES AND EXCHANGE COMMISSION
                        Washington, D.C.  20549



                               FORM 10-Q/A




                     AMENDMENT TO QUARTERLY REPORT
                                   
                                   
                                   
                  Pursuant to Section 13 or 15(d) of
                  the Securities Exchange Act of 1934
                                   
           For the quarterly period ended September 24, 1994
                                   
                     Commission File Number 0-3701
                                   
                                   
                                   
                                   
                       VALMONT INDUSTRIES, INC.
                                   
                                   
                                   
                                   
         Incorporated under the laws of the State of Delaware
                                   
           I.R.S. Employer Identification Number 47-0351813
                                   
                        Valley, Nebraska  68064
                                   
   Registrant's telephone number, including area code (402) 359-2201
                                   
                                   
                                   
                                   
                                   
                                   
                                   
                                   
Indicate by check mark whether the registrant (1) has filed all
reports to be filed by section 13 or 15(d) of the Securities Exchange
Act of 1934 during the preceding twelve months, and (2) has been
subject to such filing requirements for the past ninety days.
Yes__X__    No_____

As of October 17, 1994 there were outstanding 11,543,426 common shares
of the registrant.
                                   
The registrant filed its 10-Q for the quarter ended September 24, 
1994 on October 18, 1994.  This amendment is being filed for the
purpose of adding Exhibit 27.
                             
                                Page 1
               
               
               VALMONT INDUSTRIES, INC. AND SUBSIDIARIES



PART II - OTHER INFORMATION


Item 6.   EXHIBITS AND REPORTS ON FORM 8-K
          --------------------------------

     A.   Exhibits
          --------

          10.1* - Valmont Industries, Inc. 1994 Incentive Bonus Plan

          * (Previously filed.)           

          27    - Financial Data Schedule

     B.   Reports on Form 8-K
          -------------------

          The Company filed no reports on Form 8-K during the
past fiscal quarter.


Signatures
- - ----------

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



                                   VALMONT INDUSTRIES, INC.


                             By /s/Terry J. McClain
                                   _______________________
                                    Terry J. McClain
                                    Vice President and
                                    Chief Financial Officer
                                   (Principal Financial Officer)

Dated this  __13th__  day of December, 1994.














                                Page 2






<TABLE> <S> <C>

<ARTICLE> 5
<LEGEND>
THIS FINANCIAL DATA SCHEDULE IS PART OF AN AMENDMENT 
 TO PREVIOUSLY FILED FORM 10-Q.
</LEGEND>
<MULTIPLIER> 1000
       
<S>                             <C>
<PERIOD-TYPE>                   9-MOS
<FISCAL-YEAR-END>                          DEC-31-1994
<PERIOD-END>                               SEP-24-1994
<CASH>                                           29728
<SECURITIES>                                         0
<RECEIVABLES>                                    73069
<ALLOWANCES>                                         0
<INVENTORY>                                      55586
<CURRENT-ASSETS>                                167070
<PP&E>                                           80722
<DEPRECIATION>                                       0
<TOTAL-ASSETS>                                  255749
<CURRENT-LIABILITIES>                            82696
<BONDS>                                          37598
<COMMON>                                         12000
                                0
                                          0
<OTHER-SE>                                      111490
<TOTAL-LIABILITY-AND-EQUITY>                    255749
<SALES>                                         343004
<TOTAL-REVENUES>                                343004
<CGS>                                           264814
<TOTAL-COSTS>                                   264814
<OTHER-EXPENSES>                                 58214
<LOSS-PROVISION>                                     0
<INTEREST-EXPENSE>                                3881
<INCOME-PRETAX>                                  17727
<INCOME-TAX>                                      6533
<INCOME-CONTINUING>                              11194
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                     11194
<EPS-PRIMARY>                                      .96
<EPS-DILUTED>                                        0
        


</TABLE>


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