HARPER GROUP INC /DE/
10-Q/A, 1995-01-06
ARRANGEMENT OF TRANSPORTATION OF FREIGHT & CARGO
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<PAGE> 1
UNITED STATES SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549
FORM 10-Q
|X| QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF 
THE SECURITIES EXCHANGE ACT OF 1934
For the Quarterly period ended     September 30, 1994
OR
|_| TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE 
SECURITIES EXCHANGE ACT OF 1934
Commission file number 0-8664
the Harper Group, Inc.
(Exact name of registrant as specified in its charter)
Delaware                             94-1740320
(State or other jurisdiction of      (I.R.S. Employer incorporation or
organization)                        Identification No.)  
260 Townsend Street,
San Francisco, California                    94107
(Address of principal executive offices)   (Zip Code)
Registrant's telephone number, including area code: (415) 978-0600
II.  OTHER INFORMATION
ITEM 6. EXHIBITS AND REPORTS ON FORM 8-K
(a)   Exhibits:

      Exhibit 10.1, Financial Data Schedule, Page 13, EDGAR filing only.
                    (Exhibit 27)

      Exhibit 10.2, Form 8-A, regarding the Preferred Stock Dividend,
                    and a Shareholder Rights Plan were filed on 
                    October 24, 1994 (incorporated by  reference).
(b)   Form 8-K:

      Exhibit 10.3, Form 8-K, regarding the Preferred Stock Dividend, 
                    and a Shareholder Rights Plan was filed on
                    November 1, 1994 (incorporated by reference).
S I G N A T U R E S
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. 

THE HARPER GROUP, INC.
Registrant

Dated:  December 20, 1994 

/S/   Michael L. French 
Michael L. French, Vice President
and Corporate Controller 

<TABLE> <S> <C>

<ARTICLE>     5
<LEGEND>
Harper Group, Inc. and Subsidiaries - Financial Data Schedule
(in thousands, except per share amounts)
This schedule contains summary financial information extracted from the
Company's form 10-Q for the quarterly period ended September 30, 1994,
and is qualified in its entirety by reference to such financial statements.
</LEGEND>
<MULTIPLIER> 1000
       
<S>                                  <C> 
<PERIOD-TYPE>                       9-MOS
<FISCAL-YEAR-END>                             DEC-31-1994             
<PERIOD-START>                                 JUL-1-1994       
<PERIOD-END>                                  SEP-30-1994
<CASH>                                              13014
<SECURITIES>                                        48177
<RECEIVABLES>                                      148366
<ALLOWANCES>                                         6202
<INVENTORY>                                             0
<CURRENT-ASSETS>                                   163565
<PP&E>                                             142646
<DEPRECIATION>                                      56362
<TOTAL-ASSETS>                                     309412
<CURRENT-LIABILITIES>                              121737
<BONDS>                                                 0
                                   0
                                             0
<COMMON>                                            21004
<OTHER-SE>                                         131151
<TOTAL-LIABILITY-AND-EQUITY>                       309412
<SALES>                                                 0
<TOTAL-REVENUES>                                   342064
<CGS>                                                   0
<TOTAL-COSTS>                                      199493
<OTHER-EXPENSES>                                   126318
<LOSS-PROVISION>                                        0
<INTEREST-EXPENSE>                                      0
<INCOME-PRETAX>                                     19051
<INCOME-TAX>                                         6858
<INCOME-CONTINUING>                                 12193
<DISCONTINUED>                                          0
<EXTRAORDINARY>                                         0
<CHANGES>                                               0
<NET-INCOME>                                        12193
<EPS-PRIMARY>                                        0.74
<EPS-DILUTED>                                        0.74
        

</TABLE>


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