ARMOR ALL PRODUCTS CORP
10-Q/A, 1995-05-22
SPECIALTY CLEANING, POLISHING AND SANITATION PREPARATIONS
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               SECURITIES AND EXCHANGE COMMISSION
                     Washington, D.C.  20549


                            FORM 10-Q/A


  [ X ]    QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF
               THE SECURITIES EXCHANGE ACT OF 1934

               For quarter ended December 31, 1994

                               OR

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

                 Commission file number 0-14946


                 ARMOR ALL PRODUCTS CORPORATION
     ------------------------------------------------------
     (Exact Name of Registrant as specified in its charter)

           DELAWARE                          33-0178217
-------------------------------          -------------------
(State or other jurisdiction of             (IRS Employer
incorporation or organization)           Identification No.)
                                     
  6 Liberty, Aliso Viejo, California                     92656
  ------------------------------------------------------------
  (Address of principal executive offices)           (Zip Code)

                         (714) 362-0600
      ----------------------------------------------------
      (Registrant's telephone number, including area code)

Securities registered pursuant to Section 12(b) of the Act:  None.
Securities registered pursuant to Section 12(g) of the Act:

                  Common Stock, $0.01 Par Value
                  -----------------------------
                        (Title of Class)


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 [ ]


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


          Class                  Outstanding at December 31, 1994
-----------------------------    --------------------------------
Common stock, $0.01 par value            21,234,785 Shares       



The undersigned registrant hereby amends the items, financial
statements, exhibits or other portions of its Form 10-Q for the
quarter ended December 31, 1994 as set forth below.


                      LIST OF ITEMS AMENDED
                      ---------------------

1.   Amendment of Exhibit 27



                       TEXT OF AMENDMENTS
                       -------------------

1.   Amendment of Exhibit 27
     -----------------------

     The purpose of this amendment is to properly file Exhibit 27. 
Exhibit 27 is hereby amended by deleting the exhibit in its
entirety and replacing it with Exhibit 27 attached hereto and filed
herewith.




Pursuant to the requirements of the Securities Exchange Act of
1934, the registrant has duly caused this amendment to be signed on
its behalf by the undersigned, thereunto duly authorized.


                              ARMOR ALL PRODUCTS CORPORATION
                              (Registrant)


Date:    May 22, 1995         /s/Nancy A. Miller
                              -------------------------------
                              Nancy A. Miller
                              Vice President and Secretary


<TABLE> <S> <C>

<ARTICLE> 5
<CIK> 0000797975
<NAME> ARMOR-ALL
<MULTIPLIER> 1,000
       
<S>                             <C>
<PERIOD-TYPE>                   9-MOS
<FISCAL-YEAR-END>                          MAR-31-1995
<PERIOD-START>                             APR-01-1994
<PERIOD-END>                               DEC-31-1994
<CASH>                                          44,383
<SECURITIES>                                         0
<RECEIVABLES>                                   37,659
<ALLOWANCES>                                    (1,411)
<INVENTORY>                                      9,548
<CURRENT-ASSETS>                                96,147
<PP&E>                                          13,963
<DEPRECIATION>                                 (5,123)
<TOTAL-ASSETS>                                 147,099
<CURRENT-LIABILITIES>                           24,306
<BONDS>                                              0
<COMMON>                                           212
                                0
                                          0
<OTHER-SE>                                     121,853
<TOTAL-LIABILITY-AND-EQUITY>                   147,099
<SALES>                                        136,947
<TOTAL-REVENUES>                               136,947
<CGS>                                           58,427
<TOTAL-COSTS>                                   58,427
<OTHER-EXPENSES>                                     0
<LOSS-PROVISION>                                   200
<INTEREST-EXPENSE>                                   0
<INCOME-PRETAX>                                 25,861
<INCOME-TAX>                                    11,043
<INCOME-CONTINUING>                             14,818
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                    14,818
<EPS-PRIMARY>                                      .70
<EPS-DILUTED>                                        0
        

</TABLE>


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