CCA INDUSTRIES INC
10-Q/A, 1996-07-24
PERFUMES, COSMETICS & OTHER TOILET PREPARATIONS
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                             FORM 10-Q

                SECURITIES AND EXCHANGE COMMISSION
                      WASHINGTON, D.C. 20549

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

For Quarter Ended May 31, 1996

Commission File Number 2-85538

                        CCA INDUSTRIES, INC.              
      (Exact Name of Registrant as Specified in its Charter)


           Delaware                                         04-2795439        
(State or other jurisdiction of                        (I.R.S.Employer
Incorporation or organization)                         Identification Number)


200 Murray Hill Parkway
East Rutherford, NJ                                           07073         
(Address of principal executive offices)                     (Zip Code)


                               (201) 330-1400                     
  
        Registrant's telephone number, including area code


                                Not applicable                    
 
          Former name, former address and former fiscal year, if changed since 
          last report.

   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      


               APPLICABLE ONLY TO CORPORATE ISSUERS

     Indicate the number of shares outstanding of each of the issuer's classes
of common stock, as of the latest practical date.

   Common Stock, $.01 Par Value - 5,977,471 shares as of May 31, 1996

   Class A Common Stock, $.01 Par Value - 1,191,280 shares as of
                           May 31, 1996



<PAGE>
                           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.



                                    CCA INDUSTRIES, INC.



                                    By:                          
                                  
                                       David Edell, President



                                    By:                          
                                  
                                       Ira W. Berman, Secretary

























                              -17-
<PAGE>

<TABLE> <S> <C>

<ARTICLE> 5
<MULTIPLIER> 1
       
<S>                             <C>
<PERIOD-TYPE>                   3-MOS
<FISCAL-YEAR-END>                          NOV-30-1996
<PERIOD-END>                               MAY-31-1996
<CASH>                                         208,037
<SECURITIES>                                 3,602,221
<RECEIVABLES>                                6,954,943
<ALLOWANCES>                                 1,023,384
<INVENTORY>                                  6,718,045
<CURRENT-ASSETS>                            18,097,235
<PP&E>                                       2,116,055
<DEPRECIATION>                               1,236,294
<TOTAL-ASSETS>                              20,759,242
<CURRENT-LIABILITIES>                        9,320,204
<BONDS>                                              0
                                0
                                          0
<COMMON>                                        71,437
<OTHER-SE>                                  11,367,352
<TOTAL-LIABILITY-AND-EQUITY>                20,759,242
<SALES>                                     10,498,104
<TOTAL-REVENUES>                            10,551,604
<CGS>                                        4,002,443
<TOTAL-COSTS>                                9,698,904
<OTHER-EXPENSES>                             5,675,840
<LOSS-PROVISION>                                     0
<INTEREST-EXPENSE>                              20,621
<INCOME-PRETAX>                                852,700
<INCOME-TAX>                                   388,115
<INCOME-CONTINUING>                            464,585
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                   464,585
<EPS-PRIMARY>                                      .06
<EPS-DILUTED>                                      .06
        

</TABLE>


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