BOATRACS INC /CA/
10QSB/A, 1996-01-03
COMMUNICATIONS SERVICES, NEC
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U.S. SECURITIES AND EXCHANGE COMMISSION
Washington, D.C.  20549

FORM 10-QSB/A

X  Quarterly Report Pursuant to Section 13 or 15 (d) of 
the Securities Exchange Act of 1934

For the quarterly period ended September 30, 1995

TRANSITION REPORT PURSUANT SECTION 13 OR 15(d) OF THE
SECURITIES EXCHANGE ACT OF 1934

For the transition period from __________ to ___________

Commission File Number 0-11038

BOATRACS, INC.
(Exact name of small business issuer as specified in its charter)

	California                                    33-0644381
(State or other jurisdiction of          (I.R.S. Employer Identification No.)
 incorporation or organization)

6440 Lusk Blvd., Suite D201, San Diego, CA 92121
(Address of Principal Executive Offices) 

(619) 587-1981
(Issuer's telephone number)

Check whether the issuer (1) filed all reports required to be filed by 
Section 13 or 15(d) of the Exchange Act during the past 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 ISSUERS INVOLVED IN BANKRUPTCY
PROCEEDINGS DURING THE PRECEDING FIVE YEARS       

Check whether the registrant filed all documents and reports required to be 
filed by Section 12, 13 or 15(d) of the Exchange Act after the distribution 
of securities under a plan confirmed by a court.  Yes  X    No  __

		APPLICABLE ONLY TO CORPORATE FILERS

State the number of shares outstanding of each of the issuer's classes of 
common equity, as of the latest practicable date:  12,577,710 shares of 
common stock as of November 1, 1995. 

Transitional Small Business Disclosure Format (check one):  Yes  __    No  X






				SIGNATURES


In accordance with the requirements of the Securities Exchange Act of 1934, 
the registrant caused this report to be signed on its behalf by the 
undersigned, thereunto duly authorized.


						BOATRACS, Inc.
						Registrant


January 3, 1996                         Michael Silverman
_______________                         _____________________________
Date                                    Michael Silverman
					Chief Executive Officer


January 3, 1996                         Annette Friskopp
_______________                         _____________________________
Date                                    Annette Friskopp        
					Chief Operating Officer


January 3, 1996                         Dale Fisher
_______________                         _____________________________
Date                                    Dale Fisher
					Chief Financial Officer



<TABLE> <S> <C>

<ARTICLE> 5
       
<S>                             <C>
<PERIOD-TYPE>                   9-MOS
<FISCAL-YEAR-END>                          DEC-31-1995
<PERIOD-END>                               SEP-30-1995
<CASH>                                         441,679
<SECURITIES>                                 1,803,098
<RECEIVABLES>                                  414,857
<ALLOWANCES>                                  (18,297)
<INVENTORY>                                     40,615
<CURRENT-ASSETS>                             2,701,069
<PP&E>                                         113,867
<DEPRECIATION>                                (54,692)
<TOTAL-ASSETS>                               2,814,244
<CURRENT-LIABILITIES>                          922,999
<BONDS>                                              0
<COMMON>                                     4,158,575
                                0
                                          0
<OTHER-SE>                                           0
<TOTAL-LIABILITY-AND-EQUITY>                 2,814,244
<SALES>                                      2,068,831
<TOTAL-REVENUES>                             2,068,831
<CGS>                                        1,342,452
<TOTAL-COSTS>                                2,432,060
<OTHER-EXPENSES>                             1,089,608
<LOSS-PROVISION>                                     0
<INTEREST-EXPENSE>                              16,069
<INCOME-PRETAX>                              (364,360)
<INCOME-TAX>                                         0
<INCOME-CONTINUING>                          (364,360)
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                 (364,360)
<EPS-PRIMARY>                                    (.03)
<EPS-DILUTED>                                    (.03)
        

</TABLE>


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