FONAR CORP
10-Q/A, EX-27, 1995-03-27
ELECTROMEDICAL & ELECTROTHERAPEUTIC APPARATUS
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<TABLE> <S> <C>

<ARTICLE> 5
<CIK> 0000355019
<NAME> FONAR CORPORATION
<MULTIPLIER> 1,000
       
<S>                             <C>
<PERIOD-TYPE>                   6-MOS
<FISCAL-YEAR-END>                          JUN-30-1995
<PERIOD-END>                               DEC-31-1994
<CASH>                                             479
<SECURITIES>                                         0
<RECEIVABLES>                                    3,738
<ALLOWANCES>                                     1,692
<INVENTORY>                                      2,452
<CURRENT-ASSETS>                                 8,412
<PP&E>                                          15,105
<DEPRECIATION>                                  11,863
<TOTAL-ASSETS>                                  50,288
<CURRENT-LIABILITIES>                           14,770
<BONDS>                                          1,211
<COMMON>                                             3
                                0
                                          0
<OTHER-SE>                                      33,609
<TOTAL-LIABILITY-AND-EQUITY>                    50,288
<SALES>                                          5,196
<TOTAL-REVENUES>                                 8,577
<CGS>                                            2,285
<TOTAL-COSTS>                                    3,802
<OTHER-EXPENSES>                                 1,643
<LOSS-PROVISION>                                    25
<INTEREST-EXPENSE>                                 355
<INCOME-PRETAX>                                  (231)
<INCOME-TAX>                                         0
<INCOME-CONTINUING>                              (231)
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                     (123)
<EPS-PRIMARY>                                        0
<EPS-DILUTED>                                        0
        


</TABLE>


                 SECURITIES AND EXCHANGE COMMISSION

                       Washington, D.C. 20549

                              FORM 10-Q/A
                             Admentment #1

           QUARTERLY REPORT UNDER SECTION 13 OR 15 (d)
             OF THE SECURITIES EXCHANGE ACT OF 1934

FOR QUARTER ENDED DECEMBER 31, 1994      Commission File Number 0-10248



                          FONAR CORPORATION

        (Exact name of registrant as specified in its charter)



             DELAWARE                          11-2464137

(State or other jurisdiction of     (I.R.S. Employer Identification No.)
incorporation or organization)



110 Marcus Drive     Melville, New York                 11747

(Address of principal executive offices)              (Zip Code)



Registrant's telephone number, including area code:     (516)  694-2929



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



Indicate the number of shares outstanding of each of the issuer's classes of
common stock, as of the close of the period covered by this report.


            Class                        Outstanding at December 31, 1994
------------------------------           --------------------------------
Common Stock, par value $.0001                      34,810,973
Class B Common Stock,
  par value $.0001                                   3,194,556
Class C non-voting Common Stock,
  par value $.001                                       -0-





The Financial Data Schedule, (EX-27) is being resubmitted to correct 
an error in the period tag - [PERIOD].






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.



                                     FONAR CORPORATION
                                     (Registrant)




Dated: March 3, 1995                 By: /s/ Raymond V. Damadian
                                        -------------------------
                                     Raymond V. Damadian
                                     President & Chairman



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