BRIDGFORD FOODS CORP
10-Q/A, 1995-06-06
SAUSAGES & OTHER PREPARED MEAT PRODUCTS
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SECURITIES AND EXCHANGE COMMISSION
Washington, D.C.  20549
FORM 10-Q/A
(Mark one)
[ X ] QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF
THE SECURITIES AND EXCHANGE ACT OF 1934
(AS AMENDED)
For the quarterly period ended January 27, 1995

OR

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

For the transition period from

Commission file number  0-2396

BRIDGFORD FOODS CORPORATION
(Exact name of Registrant as specified in its charter)


California             95-1778176
(State or other jurisdiction of           (I.R.S. Employer
incorporation or organization)         identification number)

1308 N. Patt Street, Anaheim, Ca  92801 
(Address of principal executive offices-Zip code)

714-526-5533
(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   [ X ]                  No [   ]

As of March 1, 1995 the registrant had 9,396,933 shares of common 
stock outstanding.
(end of cover page)                                                
<PAGE>

BRIDGFORD FOODS CORPORATION
FORM 10-Q/A QUARTERLY REPORT
INDEX
(AS AMENDED)
Part I.  Financial Information

  Item 1.  Financial Statements

           a. Consolidated Balance Sheets

           b. Consolidated Statements of Income

           b. Consolidated Statements of Shareholders' Equity

           c. Consolidated Statements of Cash Flows

           d. Notes to Consolidated Financial Statements

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


Part II.  Other Information

Items 1-5 have been omitted because they are not applicable with respect
to the current reporting period.

  Item 6.  Exhibits and Reports on Form 8-K  

           a. Exhibits:
         27- Financial data schedule for the thirteen weeks ended
         January 27, 1995, submitted to the Securities and Exchange
         Commission in electronic format ( for SEC information only).

           b. Reports on Form 8-K
         No report on Form 8-K has been filed during the quarter for
         which this report is filed.
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.

                                BRIDGFORD FOODS CORPORATION
                                       (Registrant)



                               By: /s/     Robert E. Schulze                    
June 5, 1995                       R. E. Schulze, President,
  Date                             and Principal Financial Officer


<TABLE> <S> <C>

<ARTICLE> 5
<LEGEND>
THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM THE
FINANCIAL STATEMENTS OF BRIDGFORD FOODS CORPORATION FOR THE THIRTEEN WEEKS 
ENDED JANUARY 27, 1995, AS SET FORTH IN ITS FORM 10-Q FOR SUCH QUARTER, AND
IS QUALIFIED IN ITS ENTIRETY BY REFERENCE TO SUCH FINANCIAL STATEMENTS.
</LEGEND>
<MULTIPLIER> 1
       
<S>                             <C>
<PERIOD-TYPE>                   OTHER
<FISCAL-YEAR-END>                          NOV-03-1995
<PERIOD-END>                               JAN-27-1995
<CASH>                                      14,627,360
<SECURITIES>                                         0
<RECEIVABLES>                                7,864,576
<ALLOWANCES>                                   464,554
<INVENTORY>                                 10,463,174
<CURRENT-ASSETS>                            38,681,301
<PP&E>                                      27,625,313
<DEPRECIATION>                              19,994,356
<TOTAL-ASSETS>                              46,312,258
<CURRENT-LIABILITIES>                       13,276,811
<BONDS>                                              0
<COMMON>                                     9,453,816
                                0
                                          0
<OTHER-SE>                                  23,581,631
<TOTAL-LIABILITY-AND-EQUITY>                46,312,258
<SALES>                                     28,504,586
<TOTAL-REVENUES>                            28,504,586
<CGS>                                       18,402,229
<TOTAL-COSTS>                               18,402,229
<OTHER-EXPENSES>                             7,913,167
<LOSS-PROVISION>                                11,538
<INTEREST-EXPENSE>                              34,172
<INCOME-PRETAX>                              2,189,190
<INCOME-TAX>                                   832,000
<INCOME-CONTINUING>                          1,357,190
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                 1,357,190
<EPS-PRIMARY>                                      .14
<EPS-DILUTED>                                      .14
        

</TABLE>


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