CONAIR CORP/DE/NEW
10-Q/A, 1995-01-10
ELECTRIC HOUSEWARES & FANS
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                       SECURITIES AND EXCHANGE COMMISSION
                                Washington, D.C.

                                    Form 10Q-A

                  QUARTER REPORT UNDER SECTION 13 or 15 (d) OF
                      THE SECURITIES EXCHANGE ACT OF 1934

   THIS IS AN AMENDMENT TO INCLUDE FINANCIAL DATA SCHEDULE

 For the Quarter Ended September 30, 1994      Commission File   1-8919


                               CONAIR CORPORATION

               (Exact name of registrant as specified on its charter)


          Delaware                                  11-1950030

(State or other jurisdiction of         (I.R.S. Identification Number)
 Incorporation or organization)

150 Milford Road, East Windsor, NJ                 08520

(Address of principal executive                  (Zip Code)
 offices)

Registrant's telephone number including area code    (609) 426-1300


                                 Not Applicable

         Former name, former address and former fiscal year, if changed
                                since last year


Indicate by check mark whether this 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


          Common Stock                       $100.00 par value

          Authorized Shares                         5,000

          Issued and Outstanding Shares
          as of October 31, 1994                    2,814









                      CONAIR CORPORATION AND SUBSIDIARIES


                                   SIGNATURE


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.





                                              CONAIR CORPORATION
                                                 (Registrant)




    January 9, 1995                   /s/  Leandro P. Rizzuto

          (Date)                        By:  Leandro P. Rizzuto
                                             Chairman of the Board
                                             and President




    January 9, 1995                   /s/  Patrick P. Yannotta

          (Date)                        By:  Patrick P. Yannotta
                                             Sr. Vice President-Finance




    January 9, 1995                   /s/  James A. Porcelli

          (Date)                        By:  James A. Porcelli
                                             Corporate Controller


<TABLE> <S> <C>

<ARTICLE> 5
       
<S>                             <C>                     <C>
<PERIOD-TYPE>                   9-MOS                   9-MOS
<FISCAL-YEAR-END>                          DEC-31-1994             DEC-31-1993
<PERIOD-START>                             JAN-01-1994             JAN-01-1993
<PERIOD-END>                               SEP-30-1994             SEP-30-1993
<CASH>                                          11,673                   9,475
<SECURITIES>                                     1,244                     340
<RECEIVABLES>                                  101,915                  88,514
<ALLOWANCES>                                     1,417                   1,493
<INVENTORY>                                    134,375                 105,609
<CURRENT-ASSETS>                               252,054                 209,308
<PP&E>                                         104,889                  77,709
<DEPRECIATION>                                  40,290                  33,359
<TOTAL-ASSETS>                                 401,029                 342,829
<CURRENT-LIABILITIES>                          116,735                  85,617
<BONDS>                                        135,166                 119,907
<COMMON>                                           281                     281
                                0                       0
                                          5                       5
<OTHER-SE>                                     163,490                 146,041
<TOTAL-LIABILITY-AND-EQUITY>                   401,029                 342,829
<SALES>                                        369,832                 309,567
<TOTAL-REVENUES>                               369,832                 309,567
<CGS>                                          252,080                 208,956
<TOTAL-COSTS>                                  343,419                 292,183
<OTHER-EXPENSES>                                     0                       0
<LOSS-PROVISION>                                   299                     300
<INTEREST-EXPENSE>                               5,816                   5,561
<INCOME-PRETAX>                                 20,716                  11,887
<INCOME-TAX>                                     8,076                   5,212
<INCOME-CONTINUING>                             12,640                   6,675
<DISCONTINUED>                                       0                       0
<EXTRAORDINARY>                                      0                       0
<CHANGES>                                            0                       0
<NET-INCOME>                                    12,640                   6,675
<EPS-PRIMARY>                                        0                       0
<EPS-DILUTED>                                        0                       0
        

</TABLE>


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