STAR TECHNOLOGIES INC
10-Q/A, 1996-02-16
ELECTRONIC COMPUTERS
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                      SECURITIES AND EXCHANGE COMMISSION

                            WASHINGTON, D.C.  20549



                                  FORM 10-Q/A



                  Quarterly Report Under Section 13 or 15(d)
                    of the Securities Exchange Act of 1934




For Quarter Ended June 30, 1995                  Commission File Number 0-13318



                            STAR TECHNOLOGIES, INC.
            (Exact name of registrant as specified in its charter)



            Delaware                                            93-0794452
(State or other jurisdiction of                              (I.R.S. Employer
incorporation or organization)                              Identification No.)


                                 515 Shaw Road
                           Sterling, Virginia  20166
                   (Address of principal executive offices)
                                  (Zip Code)


                                (703) 689-4400
             (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     



    19,880,244 shares of Common Stock were outstanding as of June 30, 1995.
<PAGE>
PART II.  OTHER INFORMATION


     Item 6.  Exhibits and Reports on Form 8-K

     (a) Exhibits.

         Exhibit No. 11 - Statement Regarding Computation of Per Share Earnings

         Exhibit No. 27 - Amended Financial Data Schedule

     (b) Reports on Form 8-K.

         No reports on Form 8-K were filed by the Company during the quarter 
         ended June 30, 1995.



                                  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.

                                            STAR TECHNOLOGIES, INC.


Dated:  February 16, 1996                   /s/ Robert C. Compton        
                                            Robert C. Compton
                                            Chairman of the Board of Directors,
                                            President and Chief Executive
                                            Officer and Director

                                            /s/ Brenda A. Potosnak       
                                            Brenda A. Potosnak
                                            Controller, Treasurer, Secretary
                                            and Principal Accounting Officer



<TABLE> <S> <C>

<ARTICLE> 5
<LEGEND>
This schedule contains summary financial information extracted from SEC
Form 10-Q and is qualified in its entirety by reference to such financial
statements.
</LEGEND>
<RESTATED> 
<MULTIPLIER> 1000
       
<S>                             <C>
<PERIOD-TYPE>                   3-MOS
<FISCAL-YEAR-END>                          MAR-31-1996
<PERIOD-START>                             APR-01-1995
<PERIOD-END>                               JUN-30-1995
<CASH>                                             651
<SECURITIES>                                      7550
<RECEIVABLES>                                      181
<ALLOWANCES>                                        78
<INVENTORY>                                       1558
<CURRENT-ASSETS>                                  9931
<PP&E>                                            7846
<DEPRECIATION>                                    7221
<TOTAL-ASSETS>                                   10821
<CURRENT-LIABILITIES>                             1956
<BONDS>                                              0
<COMMON>                                           199
                                0
                                          3
<OTHER-SE>                                        8656
<TOTAL-LIABILITY-AND-EQUITY>                     10821
<SALES>                                           2576
<TOTAL-REVENUES>                                  2576
<CGS>                                             1356
<TOTAL-COSTS>                                     1356
<OTHER-EXPENSES>                                  1691
<LOSS-PROVISION>                                     0
<INTEREST-EXPENSE>                                   0
<INCOME-PRETAX>                                  (334)
<INCOME-TAX>                                         0
<INCOME-CONTINUING>                              (334)
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                     (334)
<EPS-PRIMARY>                                      .22
<EPS-DILUTED>                                      .15
        

</TABLE>


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