SSE TELECOM INC
10-Q/A, 1995-11-09
RADIO & TV BROADCASTING & COMMUNICATIONS EQUIPMENT
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_______________________________________________________________________
                                _______
                                   
                             UNITED STATES
                  SECURITIES AND EXCHANGE COMMISSION
                        WASHINGTON, D.C.  20549
_______________________________________________________________________
                                _______
                                   
                               FORM 10-Q
                               AMENDMENT
                                   
      [X] QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE
                    SECURITIES EXCHANGE ACT OF 1934
                                   
                  FOR THE QUARTER ENDED JULY 1, 1995
                                   
                                  OR
                                   
     [ ] TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE
                    SECURITIES EXCHANGE ACT OF 1934
             For the transition period from _____ to _____
                                   
                    Commission file number 33-10965
                                   
                           SSE TELECOM, INC.
        (Exact name of registrant as specified in its charter)
                                   
     Delaware                                     52-1466297
(State or other jurisdiction of
(I.R.S. Employer
incorporation or organization)
Identification No.)

                                 Suite 710, 8230 Leesburg Pike
                                     Vienna, Virginia 22182
                         (Address of principal
                           executive office)
                                   
          Registrant's telephone number, including area code:
                            (703) 442-4503
                                   
                                   
                                   
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  ____

As of August 7, 1995, the following number of shares of each of the
issuer's classes of common stock were outstanding:
                        Common Stock 5,499,662
                  


PART II - OTHER INFORMATION

Item 6.  EXHIBITS AND REPORTS ON FORM 8-K

(a)  Exhibits included herein (numbered in accordance with Item 601  of
Regulation S-K)

 Exhibit Number             Description              Sequential Page
                                                         Number
                                                  
       11            Computation of Per Share            Page 14
                             Earnings

       27            Financial Data Schedule             Page 15

(b)  Reports on Form 8-K

None








































                              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 hereunto duly authorized.

Dated:  November 9, 1995                      SSE TELECOM, INC.



                                        By: /s/ Frederick C. Toombs
                                               Frederick C. Toombs,
                                               President

                                        By: /s/ Daniel E. Moore
                                               Daniel E. Moore,
                                               Chief Financial Officer





<TABLE> <S> <C>

<ARTICLE> 5
       
<S>                             <C>
<PERIOD-TYPE>                   9-MOS
<FISCAL-YEAR-END>                          SEP-30-1995
<PERIOD-END>                                JUL-1-1995
<CASH>                                       2,679,070
<SECURITIES>                                 2,499,845
<RECEIVABLES>                               10,002,261
<ALLOWANCES>                                         0
<INVENTORY>                                  5,647,526
<CURRENT-ASSETS>                               658,628
<PP&E>                                      16,320,677
<DEPRECIATION>                                       0
<TOTAL-ASSETS>                              37,808,007
<CURRENT-LIABILITIES>                        3,522,395
<BONDS>                                     13,994,982
<COMMON>                                        54,997
                                0
                                          0
<OTHER-SE>                                  20,235,633
<TOTAL-LIABILITY-AND-EQUITY>                37,808,007
<SALES>                                     25,508,540
<TOTAL-REVENUES>                            25,508,540
<CGS>                                       16,922,463
<TOTAL-COSTS>                                6,221,026
<OTHER-EXPENSES>                                25,125
<LOSS-PROVISION>                                     0
<INTEREST-EXPENSE>                             400,905
<INCOME-PRETAX>                              1,939,021
<INCOME-TAX>                                   581,000
<INCOME-CONTINUING>                          1,939,021
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                 1,358,021
<EPS-PRIMARY>                                      .24
<EPS-DILUTED>                                        0
        

</TABLE>


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