<PAGE> 1
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
SCHEDULE 13G
Under the Securities Exchange Act of 1934
(Amendment No. ___)*
ABRAMS INDUSTRIES, INC.
- ---------------------------------------------------------------------
(Name of Issuer)
COMMON STOCK
- ---------------------------------------------------------------------
(Title of Class of Securities)
003788106
--------------------------------------------
(CUSIP Number)
Check the following box if a fee is being paid with this statement
_____. (A fee is not required only if the filing person: (1) has a
previous statement on file reporting beneficial ownership of more than
five percent of the class of securities described in Item 1; and (2)
has filed no amendment subsequent thereto reporting beneficial ownership
of five percent or less of such class.) (See Rule 13d-7).
*The remainder of this cover page shall be filled out for a reporting
person's initial filing on this form with respect to the subject class
of securities, and for any subsequent amendment containing information
which would alter the disclosures provided in a prior cover page.
The information required in the remainder of this cover page shall not
be deemed to be "filed" for the purpose of Section 18 of the
Securities Exchange Act of 1934 ("Act") or otherwise subject to the
liabilities of that section of the Act but shall be subject to all
other provisions of the Act (however, see the Notes).<PAGE>
<PAGE> 2
CUSIP No. 03788106
- -------------------------------------------------------
1. NAME OF REPORTING PERSON
S.S. or I.R.S. IDENTIFICATION NO. OF ABOVE PERSON
Edward M. Abrams
----------------------------------------
2. CHECK THE APPROPRIATE BOX IF A MEMBER OF A GROUP
_________________________________________
3. SEC USE ONLY
4. CITIZENSHIP OR PLACE OF ORGANIZATION
United States of America
------------------------------------------
NUMBER OF SHARES BENEFICIALLY OWNED BY EACH REPORTING PERSON WITH
5. SOLE VOTING POWER
247,785 Shares (8.4%)
------------------------------------------
6. SHARED VOTING POWER
512,389 (17.4%)
------------------------------------------
7. SOLE DISPOSITIVE POWER
247,785 Shares (8.4%)
------------------------------------------
8. SHARED DISPOSITIVE POWER
512,389 (17.4%)
------------------------------------------
9. AGGREGATE AMOUNT BENEFICIALLY OWNED BY EACH REPORTING PERSON
760,174
------------------------------------------
10. CHECK BOX IF THE AGGREGATE AMOUNT IN ROW (9) EXCLUDES CERTAIN
SHARES*
n/a
------------------------------------------
11. PERCENT OF CLASS REPRESENTED BY AMOUNT IN ROW 9
25.9%
------------------------------------------
12. TYPE OF REPORTING PERSON*
IN
------------------------------------------
___________________________
*SEE INSTRUCTION BEFORE FILLING OUT!<PAGE>
<PAGE> 3
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549
SCHEDULE 13-G
Information Statement Pursuant to Rules 13d-1 and 13d-2
(Amendment No. __)
Item 1 (a) NAME OF ISSUER:
Abrams Industries, Inc.
Item 1 (b) ADDRESS OF ISSUER'S PRINCIPAL EXECUTIVE OFFICES:
1945 The Exchange
Suite 300
Atlanta, Georgia 30339-2029
Item 2 (a) NAME OF PERSON FILING:
Edward M. Abrams
Item 2 (b) ADDRESS OF PRINCIPAL BUSINESS OFFICE:
1945 The Exchange
Suite 300
Atlanta, Georgia 30339-2029
Item 2 (c) CITIZENSHIP:
United States of America
Item 2 (d) TITLE OF CLASS OF SECURITIES:
Common Stock
Item 2 (e) CUSIP NUMBER:
003788106
Item 3 Statements Filed Pursuant to Rules 13d-1(b) or 13d-
2(b):
N/A
Item 4 (a) AMOUNT BENEFICIALLY OWNED:
760,174
<PAGE>
<PAGE> 4
Item 4 (b) PERCENT OF CLASS:
25.9%
Item 4 (c) NUMBER OF SHARES AS TO WHICH REPORTING PERSON HAS:
(i) Sole power to vote or to direct vote: 247,785
(ii) Shared power to vote or to direct the vote: 512,389
(iii) Sole power to dispose or to direct the
disposition of: 247,785
(iv) Shared power to dispose or to direct the
disposition of: 512,389
Item 5 OWNERSHIP OF FIVE PERCENT OR LESS OF A CLASS:
N/A
__________________________________
Item 6 OWNERSHIP OF MORE THAN FIVE PERCENT ON BEHALF OF ANOTHER
PERSON:
N/A
_______________________________
Item 7 IDENTIFICATION AND CLASSIFICATION OF THE SUBSIDIARY WHICH
ACQUIRES THE SECURITY BEING REPORTED ON BY THE PARENT
HOLDING COMPANY:
N/A
_______________________________
Item 8 IDENTIFICATION AND CLASSIFICATION OF MEMBERS OF THE GROUP:
N/A
________________________________
Item 9 NOTICE OF DISSOLUTION OF GROUP:
N/A
_______________________________
Item 10 CERTIFICATION:
By signing below I certify that, to the best of my knowledge and
belief, the securities referred to above were acquired in the ordinary
course of business and were not acquired for the purpose of and do not
have the effect of changing or influencing the control of the issuer
of such securities and were not acquired in connection with or as a
participant in any transaction having such purpose of effect.
_______________________________<PAGE>
<PAGE> 5
SIGNATURE
After reasonable inquiry and to the best of my knowledge and
belief, I certify that the information set forth in this statement is
true, complete and correct.
/s/ Edward M. Abrams
-------------------------------------
Edward M. Abrams
Dated: December 22, 1997
