JACOR COMMUNICATIONS INC
10-Q/A, 1994-12-21
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                                  FORM 10-Q/A

                      SECURITIES AND EXCHANGE COMMISSION 
                           Washington, D. C.  20549 



[ 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 No. 0-12404

                          JACOR COMMUNICATIONS, INC. 

  
An Ohio Corporation                           Employer            
                                           Identification 
                                           No. 31-0978313 
  

                              1300 PNC Center 
                              201 East Fifth Street 
                              Cincinnati, Ohio 45202 
                              Telephone (513) 621-1300
    


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 twelve
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 ninety days. 
                      Yes    X              No          
  

  
At October 31, 1994, 19,590,293 shares of common stock were
outstanding.

<PAGE>
                 JACOR COMMUNICATIONS, INC. AND SUBSIDIARIES 
  
 
                    PART II - OTHER INFORMATION, Continued 
  
 
                                             





Item 6.  Exhibits and Reports on Form 8-K

   (a)      Exhibits.

  

     Number      Description                                 Page


       11        Statement re computation of consolidated
                 income per common share                      27  
 
       27        Financial Data Schedule                      28              

       99        Press Release dated November 3, 1994         29



   (b)      Reports on Form 8-K
  
                       None

<PAGE>
  
  
  
  
  
  
  
                                  SIGNATURES 
  
  
Pursuant to the requirements of the Securities Exchange Act of
1934, Registrant has duly caused this Report to be signed on its
behalf by the undersigned, thereunto duly authorized. 
  
  
                                    JACOR COMMUNICATIONS, INC. 
                                           (Registrant) 
  
  
  
  
  
DATED:  December 21, 1994          BY  /s/ R. Christopher Weber
                                        R. Christopher Weber, 
                                      Senior Vice President and  
                                       Chief Financial Officer


<TABLE> <S> <C>

<ARTICLE> 5
<MULTIPLIER>                    1,000
       
<S>                             <C>
<PERIOD-TYPE>                   9-MOS
<FISCAL-YEAR-END>                          DEC-31-1994
<PERIOD-END>                               SEP-30-1994
<CASH>                                          23,259
<SECURITIES>                                         0
<RECEIVABLES>                                   26,243
<ALLOWANCES>                                     1,385
<INVENTORY>                                          0
<CURRENT-ASSETS>                                52,757
<PP&E>                                          26,676
<DEPRECIATION>                                   3,799
<TOTAL-ASSETS>                                 170,410
<CURRENT-LIABILITIES>                           12,563
<BONDS>                                              0
<COMMON>                                         1,959
                                0
                                          0
<OTHER-SE>                                     143,762
<TOTAL-LIABILITY-AND-EQUITY>                   170,410
<SALES>                                              0
<TOTAL-REVENUES>                                87,544
<CGS>                                                0
<TOTAL-COSTS>                                   69,173
<OTHER-EXPENSES>                                 9,741
<LOSS-PROVISION>                                   920
<INTEREST-EXPENSE>                                   0
<INCOME-PRETAX>                                  8,999
<INCOME-TAX>                                     4,216
<INCOME-CONTINUING>                                  0
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                     4,783
<EPS-PRIMARY>                                      .22
<EPS-DILUTED>                                      .22
        

</TABLE>


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