BIG B INC
10-C, 1995-05-09
DRUG STORES AND PROPRIETARY STORES
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               SECURITIES AND EXCHANGE COMMISSION
                      Washington, DC 20549

                            FORM 10-C

         Report by Issuer of Securities Quoted on NASDAQ
         Inter-Dealer Quotation System Filed Pursuant to
       Section 13 or 15(d) of the Securities Exchange Act
         of 1934 and Rules 13a-17 and 15d-17 Thereunder

                           BIG B, INC.
         (Exact Name of Issuer as Specified in Charter)

        2600 Morgan Road, S.E., Birmingham Alabama 35023
            (Address of Principal Executive Offices)

                         (205) 424-3421
        (Issuer's Telephone Number, Including Area Code)


           I.  CHANGE IN NUMBER OF SHARES OUTSTANDING

     Indicate any change (increase or decrease) of five percent
or more in the number of shares outstanding:

     1.  Title of security:  Common Stock 

     2.  Number of shares outstanding before the change: 15,637,229

     3.  Number of shares outstanding after the change: 18,542,979

     4.  Effective date of change:  May 4, 1995

     5.  Method of change: 

          Specify method (such as merger, acquisition,  exchange,
distribution, stock split, reverse split, acquisition of stock
for treasury, etc.)

          Sale of Stock pursuant to Form S-3 Registration
Statement

          Give brief description of transaction:

          Underwritten public offering - 2,905,750 shares sold by
the Company


                  II.  CHANGE IN NAME OF ISSUER

     1.  Name prior to change: N/A

     2.  Name after change: N/A

     3.  Effective date of charter amendment changing name: N/A

     4.  Date of shareholder approval of change, if required: N/A


Date: May 4, 1995         /s/ Michael J. Tortorice, Vice President
                              (Officer's Signature and Title)


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