ECHLIN INC
10-Q/A, 1995-05-02
MOTOR VEHICLE PARTS & ACCESSORIES
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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
                            EXCHANGE ACT OF 1934

   For the quarterly period ended    November 30, 1994
                                  ------------------------     

                                    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 no. 1-4651
                                            -------

                           ECHLIN INC.                                 
- ---------------------------------------------------------------------------
          (Exact name of registrant as specified in its charter)

         Connecticut                                   06-0330448        
- -------------------------------------------     ----------------------
   (State of incorporation)                       (I.R.S. employer
                                                   identification no.)

         100 Double Beach Road
         Branford, Connecticut                          06405
- -------------------------------------------      ---------------------      
  (Address of principal executive offices)           (Zip code)

                             (203) 481-5751       
                  ---------------------------------------
           (Registrant's telephone number, including area code)


- ---------------------------------------------------------------------------
(Former name, former address and former fiscal year, if changed since last
report.)

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
                                                   ----      ----

                  (APPLICABLE ONLY TO CORPORATE ISSUERS)

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

    Title of class                         Outstanding at December 31, 1994
- --------------------------                 --------------------------------
Common stock, $1 par value                           59,458,615
<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.


                              Echlin Inc.





Date:     May 2, 1995                        /s/ Richard A. Wisot
       ----------------                      --------------------------
                                             Richard A. Wisot
                                             Vice President and Controller




Date:     May 2, 1995                        /s/ Jon P. Leckerling
       ----------------                      --------------------------
                                             Jon P. Leckerling
                                             Vice President, General
                                             Counsel and Corporate
                                             Secretary




                                     2

<TABLE> <S> <C>

<ARTICLE> 5
<LEGEND>
This schedule contains financial infromation extracted from the company's SEC
Form 10-Q for the quarterly period ended November 30, 1994 and is qualified in
its entirety by reference to such financial statements.
</LEGEND>
<MULTIPLIER> 1000
       
<S>                             <C>
<PERIOD-TYPE>                   3-MOS
<FISCAL-YEAR-END>                          AUG-31-1995
<PERIOD-END>                               NOV-30-1994
<CASH>                                          54,509
<SECURITIES>                                         0
<RECEIVABLES>                                  301,851
<ALLOWANCES>                                     6,439
<INVENTORY>                                    607,688
<CURRENT-ASSETS>                               986,986
<PP&E>                                         858,388
<DEPRECIATION>                                 407,321
<TOTAL-ASSETS>                               1,652,768
<CURRENT-LIABILITIES>                          419,425
<BONDS>                                              0
<COMMON>                                        59,621
                                0
                                          0
<OTHER-SE>                                     775,194
<TOTAL-LIABILITY-AND-EQUITY>                 1,652,768
<SALES>                                        600,615
<TOTAL-REVENUES>                               600,615
<CGS>                                          424,556
<TOTAL-COSTS>                                  424,556
<OTHER-EXPENSES>                               126,298
<LOSS-PROVISION>                                     0
<INTEREST-EXPENSE>                               3,002
<INCOME-PRETAX>                                 46,759
<INCOME-TAX>                                    14,963
<INCOME-CONTINUING>                             31,796
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                    31,796
<EPS-PRIMARY>                                      .54
<EPS-DILUTED>                                      .54
        

</TABLE>


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