BOSTON ACOUSTICS INC
SC 13G/A, 1999-02-09
HOUSEHOLD AUDIO & VIDEO EQUIPMENT
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SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C.  20549


SCHEDULE 13G
(Rule 13d-102)



INFORMATION STATEMENT PURSUANT TO RULES 13d-1 AND 13d-2
UNDER THE SECURITIES EXCHANGE ACT OF 1934
(Amendment No. 1)1


BOSTON ACOUSTICS, INC.
- ------------------------------
(Name of Issuer)


COMMON STOCK
- ---------------------------------
(Title of Class of Securities)


100534106
- -----------------------
(Cusip Number)


1The remainder of this cover page shall be filled out for a 
reporting person's initial filing on this form with respect to the 
subject class of securities, and for any subsequent amendment 
containing information which would alter the disclosures provided in 
a prior cover page.

The information required in the remainder of this cover page shall 
not be deemed to be "filed" for the purpose of Section 18 of the 
Securities Exchange Act of 1934 ("Act") or otherwise subject to the 
liabilities of that section of the Act, but shall be subject to all 
other provisions of the Act (however, see the Notes.)

[Continued on the following page(s)]

Page 1 of 7 Pages

CUSIP No. 100534106              13G                     Page 2 of 7 Pages
- ----------------------------------------------------------------
1.		Name of reporting persons
S.S. or I.R.S. identification no. of above persons

Wellington Management Company, LLP
04-2683227
- ----------------------------------------------------------------
2.		Check the appropriate box if a member of a group*
(a)[   ]
		(b)[   ]
- ----------------------------------------------------------------
3.		SEC use only

- ----------------------------------------------------------------
4.		Citizenship or place of organization
Massachusetts

- ----------------------------------------------------------------
							5.	Sole Voting Power
								0
	Number of				-----------------------------
		shares				6.	Shared Voting Power
	beneficially
	owned by					115,500
	each					-----------------------------
		reporting				7.	Sole Dispositive Power
	person
	with						0
							-----------------------------
8.	Shared Dispositive Power
								213,000
- ---------------------------------------------------------------
9.		Aggregate amount beneficially owned by each reporting person

213,000
- ----------------------------------------------------------------
10.	Check box if the aggregate amount in row (9) excludes certain shares*
													[   ]
- ----------------------------------------------------------------
11.	Percent of class represented by amount in row 9
4.27%
- ----------------------------------------------------------------
12.	Type of reporting person
IA, HC

CUSIP No. 100534106              13G                     Page 3 of 7 Pages

Item 1(a).	Name of Issuer:

BOSTON ACOUSTICS, INC.

Item 1(b).	Address of Issuer's Principal Executive Offices:

300 Jubilee Drive, P.O. Box 6015
Peabody MA  01961-6015

Item 2(a).	Name of Person Filing:

Wellington Management Company, LLP ("WMC")

Item 2(b).	Address of Principal Business Office or, if None, 	
				Residence:

75 State Street
Boston, Massachusetts  02109

Item 2(c).	Citizenship:

Massachusetts

Item 2(d).	Title of Class of Securities:

COMMON STOCK

Item 2(e).	CUSIP Number:

100534106

Item 3.		If this statement is filed pursuant to Rules 13d-1(b), or 
				13d-2(b), check whether the person filing is a:

		(a) [   ]	Broker or Dealer registered under Section 15 of the Act,

		(b) [   ]	Bank as defined in Section 3(a)(6) of the Act,

		(c) [   ]	Insurance Company as defined in Section 3(a)(19) of the 
				Act,

		(d) [   ]	Investment Company registered under Section 8 of the 	
				Investment Company Act,

		(e) [ X ]	Investment Adviser registered under Section 203 of the 
				Investment Advisers Act of 1940,

CUSIP No. 100534106              13G                     Page 4 of 7 Pages

		(f) [   ]	Employee Benefit Plan, Pension Fund which is subject to 
				the provisions of the Employee Retirement Income Security 
				Act of 1974 or Endowment Fund; see 13d-1(b)(1)(ii)(F),

		(g) [ X ]	Parent Holding Company, in accordance with Rule 13d-	
				1(b)(1)(ii)(G); see Item 7,

		(h) [   ]	Group, in accordance with Rule 13d-1(b)(1)(ii)(H).

Item 4.	Ownership:

	(a)	Amount beneficially owned: WMC, in its capacity as 
investment adviser, may be deemed to beneficially own 
213,000 shares of the Issuer which are held of record by 
clients of WMC.

	(b)	Percent of Class: 4.27%

	(c)	Number of shares as to which such person has:

	  (i) Sole power to vote or to direct
		 the vote	0
		 (ii) Shared power to vote or to direct
			 the vote	115,500
		(iii) Sole power to dispose or to direct
			 the disposition of	0
		 (iv) Shared power to dispose or to direct
			 the disposition of	213,000

CUSIP No. 100534106              13G                     Page 5 of 7 Pages

Item 5.	Ownership of Five Percent or Less of a Class.

			If this statement is being filed to report the fact that as of 
the date hereof the reporting person has ceased to be the 
beneficial owner of more than five percent of the class of 
securities, check the following [X].

Item 6.	Ownership of More than Five Percent on Behalf of Another 	
			Person.

The securities as to which this Schedule is filed by WMC, in 
its capacity as investment adviser, are owned of record by 
clients of WMC.  Those clients have the right to receive, or 
the power to direct the receipt of, dividends from, or the 
proceeds from the sale of, such securities.  No such client is 
known to have such right or power with respect to more than 
five percent of this class of securities, except as follows:

		None
		

Item 7.	Identification and Classification of the Subsidiary Which 	
			Acquired the Security Being Reported on by the Parent Holding 
			Company.

See Exhibit A

Item 8.	Identification and Classification of Members of the Group.

	Not Applicable.  This schedule is not being filed pursuant to 
Rule 13d-1(b)(1)(ii)(H) or Rule 13d-1(c).

Item 9.	Notice of Dissolution of Group.

			Not Applicable.

Item 10.	Certification.

"By signing below I certify that, to the best of my knowledge 
and belief, the securities referred to above were acquired in 
the ordinary course of business and were not acquired for the 
purpose of and do not have the effect of changing or 
influencing the control of the issuer of such securities and 
were not acquired in connection with or as a participant in 
any transaction having such purpose or effect."

CUSIP No. 100534106              13G                     Page 6 of 7 Pages

								SIGNATURE

After reasonable inquiry and to the best of my knowledge and 
belief, I certify that the information set forth in this 
statement is true, complete and correct.

			Date:		December 31, 1998
			Signature:	--//Brian P. Hillery//--
			Name/Title:	Brian P. Hillery
						Assistant Vice President














*	Signed pursuant to a Power of Attorney dated January 15, 1997 and 
filed with the SEC on January 24, 1997.



CUSIP No. 100534106              13G                     Page 7 of 7 Pages

Exhibit A


Pursuant to the instructions in Item 7 of this Schedule 13G, the identity 
and the Item 3 classification of the relevant subsidiary are:  Wellington 
Trust Company, NA, 75 State Street, Boston MA  02109, a wholly-owned 
subsidiary of Wellington Management Company, LLP and a bank as defined in 
Section 3(a)(6) of the Securities Exchange Act of 1934.




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