WOLOHAN LUMBER CO
10-Q/A, 1996-11-12
LUMBER & OTHER BUILDING MATERIALS DEALERS
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                  SECURITIES AND EXCHANGE COMMISSION
                        WASHINGTON, D.C.  20549

                              FORM 10-Q/A
                                   


   Quarterly  Report  Pursuant  to Section  13  or  15(d)  of  the
   Securities Exchange Act of 1934.

   For the quarter ended September  28, 1996



   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                  0-6169


                         WOLOHAN LUMBER CO.
           (Exact name of registrant as specified in its charter)

          Michigan                           38-1746752
        (State or other jurisdiction        (I.R.S. Employer
        incorporation or organization)       Identification Number)

                                   
               1740 Midland Road, Saginaw, Michigan  48603
               (Address of principal executive offices)


                              (517) 793-4532
         (Registrant's telephone number, 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    No

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

Common stock, $1 par value --  6,926,017 shares as of October 26, 1996.



<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 thereto duly authorized.




                                        WOLOHAN LUMBER CO.
                                   Registrant




Date:          November 7, 1996              David G. Honaman
                                             David G. Honaman
                                             Vice President - Administration
                                             and Chief Financial Officer


Date:          November 7, 1996              Edward J. Dean
                                             Edward J. Dean,
                                             Corporate Controller
                                             (Principal Accounting Officer)








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