TIRSCHWELL & LOEWY INC
13F-HR, 2000-05-11
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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549

FORM 13F

FORM 13F COVER PAGE

Report for the Calendar Year or Quarter
Ended: March 31, 2000

Check here if Amendment [X]; Amendment
Number:
This Amendment(Check only one)[X]is a
restatement.
[ ] add new holding entries.
Institutional Investment Manager Filing
this Report:

Name:	Tirschwell & Loewy, Inc.
Address:	400 Park Avenue
		New York, NY 10022

13F File Number: 28-3120

The institutional investment manager filing
this report and the person by whom it is
signed hereby represent that the person
signing the report is authorized to submit
it, that all information contained herein
is true, correct and complete, and that it
is understood that all required items,
statements, schedules, lists, and tables,
are considered integral parts of this form.

Person Signing this Report on Behalf of
Reporting Mangers:

Name:	Jeffrey M. Loewy
Title:	Executive Vice President
Phone:	212-888-7940
Signature, Place, and Date of Signing:

			New York, New York

Report Type (Check only one.):

[ X ]	13 F HOLDINGS REPORT.

[   ]	13 F NOTICE.

[   ]	13 F COMBINATION REPORT.

List of Other Managers Reporting for this
Manager:

I AM SIGNING THIS REPORT AS REQUIRED BY THE
SECURITIES EXCHANGE ACT OF 1934.


FORM 13F SUMMARY PAGE

Report Summary:

Form 13F Information Table Entry Total:110

Form 13 F Information Table Value Total:$ 631,059,962


<TABLE>                    <C>                         <C>
                           TITLE               VALUE   SHARES/ INVSTMT  VOTING
      Name of Issuer       OF CL    CUSIP    (x$1000)  PRN AMT DSCRETN   AUTH
Affymetrix Inc              COM    00826T108      9333   62,875  SOLE    SOLE
ALZA Corp Class A           COM     022615108    12788  340,470  SOLE    SOLE
Alza Corp                  LYON    022615AC2      1091   21,100  SOLE    SOLE
Alza Corp                  LYON    022615ADO      1413   13,100  SOLE    SOLE
American General Corp       COM     026351106    19294  343,772  SOLE    SOLE
American Home Prods         COM     026609107      914   17,020  SOLE    SOLE
American Int'l Group        COM     026874107      780    7,128  SOLE    SOLE
American Tel & Tel          COM     001957190      706   12,539  SOLE    SOLE
AT&T Corp Lib Grp A         COM     001957208      344    5,800  SOLE    SOLE
Amgen Inc                   COM     031162100      343    5,600  SOLE    SOLE
Analog Devices Inc.         COM     032654105    62273  773,586  SOLE    SOLE
AON Corp                    COM     037389103      370   11,475  SOLE    SOLE
BankAmerica Corp            COM     066050105      417    7,968  SOLE    SOLE
Bank of New York            COM     064057102      552   13,300  SOLE    SOLE
Beckman Coulter Inc.        COM     075811109    16984  264,603  SOLE    SOLE
Bell Atlantic               COM     077853109      321    5,262  SOLE    SOLE
Bellsouth                   COM     079860102      285    6,090  SOLE    SOLE
Berkshire Hathaway Inc      COM     084670207      933      513  SOLE    SOLE
Biogen Inc.                 COM     090597105    51708  740,017  SOLE    SOLE
Boeing Co                   COM     097023105      338    8,960  SOLE    SOLE
B P Amoco PLC               COM     055622104      511    9,612  SOLE    SOLE
Bristol Myers               COM     110122108     1979   34,137  SOLE    SOLE
Brown Forman Corp.          COM     115637209     9153  168,149  SOLE    SOLE
Cardinal Health Inc.        COM     141498108     1700   37,061  SOLE    SOLE
Chase Manhattan Corp New    COM    16161A108       292    3,352  SOLE    SOLE
Chubb Corp                  COM     171232101    23912  353,932  SOLE    SOLE
Cintas Corp                 COM     172908105      235    6,000  SOLE    SOLE
Cisco Sys Inc.              COM    17275R102       731    9,460  SOLE    SOLE
Citigroup                   COM     172967101     2910   48,608  SOLE    SOLE
Coca Cola Co.               COM     191216100     1253   26,712  SOLE    SOLE
Coca Cola FEMSA S A DE C    COM     191241108     2138  115,200  SOLE    SOLE
Colgate Palmolive           COM     194162103     1116   19,800  SOLE    SOLE
Conexant Systems Inc        COM     207142100     5904   83,166  SOLE    SOLE
Dionex Corp.                COM     254546104    12693  385,388  SOLE    SOLE
Disney Walt Co Del          COM     254687106     2701   65,486  SOLE    SOLE
Donnelley RR & Sons         COM     257867101     2480  118,489  SOLE    SOLE
Dow Chemical                COM     260543103     6853   60,115  SOLE    SOLE
E I DuPont De Nemours&Co    COM     263534109      461    8,716  SOLE    SOLE
ECI Telecom Ltd             COM     268258100      516   16,450  SOLE    SOLE
Elan Corp ADR               COM     207142100      492   10,374  SOLE    SOLE
Ericsson L M Tel Co         COM     294821400      505    5,400  SOLE    SOLE
Exxon Mobil Corp            COM    30231G102      1829   23,469  SOLE    SOLE
Federal National Mort.      COM     313586109      299    5,300  SOLE    SOLE
Filenet Corp                COM     316869106    27003  907,670  SOLE    SOLE
First Israel Fund           COM    32063L100       188   11,200  SOLE    SOLE
First Union Corp            COM     337358105      786   21,127  SOLE    SOLE
Firstar Corp                COM    33761C103      2382  103,875  SOLE    SOLE
Gannett Inc.                COM     364730101     8632  122,658  SOLE    SOLE
Gap Stores                  COM     364760108      313    6,300  SOLE    SOLE
General Electric            COM     369604103    10699   68,752  SOLE    SOLE
General Mills Inc.          COM     370334104      376   10,400  SOLE    SOLE
General Motors              COM     370442832      214    1,727  SOLE    SOLE
Georgia Pacific Corp        COM     373298108      650   16,450  SOLE    SOLE
Grainger WW Inc.            COM     384802104     8836  162,890  SOLE    SOLE
Grey Advertising            COM     397838103    15494   37,885  SOLE    SOLE
Grupo Televiso              COM    40049J206     11505  169,200  SOLE    SOLE
Halliburton Co.             COM     406216101    12871  312,989  SOLE    SOLE
Hartford Finl Svcs          COM     416515104      395    7,506  SOLE    SOLE
Hewlett Packard             COM     428236103    11018   82,925  SOLE    SOLE
Home Depot                  COM     437076102      412    6,400  SOLE    SOLE
Honeywell Intl Inc          COM     438516106      695   13,200  SOLE    SOLE
Incyte Pharmaceuticals      COM    45337C102      8385   95,900  SOLE    SOLE
IBM                         COM     459200101     8262   70,018  SOLE    SOLE
Intel Corp                  COM     458140100     2425   18,384  SOLE    SOLE
Interpublic Group           COM     460690100      756   16,000  SOLE    SOLE
ITT Educational Services    COM    45068B109      2522  157,675  SOLE    SOLE
Johnson & Johnson           COM     478160104    16314  232,228  SOLE    SOLE
Kerr McGee Corp.            COM     492386107     5281   91,453  SOLE    SOLE
Learning Tree Intl Inc      COM     522015106      202    5,700  SOLE    SOLE
Lone Star Technologies      COM     549463107      233    5,000  SOLE    SOLE
Lucent Technologies Inc.    COM     549463107     1069   17,466  SOLE    SOLE
McDonalds Corp              COM     580135101      753   20,160  SOLE    SOLE
Merrill Lynch Mitts         PFD     590188710     3486  334,030  SOLE    SOLE
Merck & Co.                 COM     589331107     6641  106,911  SOLE    SOLE
Meritor Automotive, Inc.    COM    59000G100       231   14,632  SOLE    SOLE
Microsoft Corp              COM     594918104      382    3,600  SOLE    SOLE
Minn Mng & Mfg Co           COM     604059105      370    4,180  SOLE    SOLE
Mondavi Robert Corp         COM     609200100     4098  117,530  SOLE    SOLE
Morgan J. P.                COM     616880100    20521  155,758  SOLE    SOLE
Motorola Inc.               COM     620076109     1168    8,006  SOLE    SOLE
Network Associates          COM     640938106    14598  452,670  SOLE    SOLE
News Corp Ltd               COM     652487802      274    5,750  SOLE    SOLE
Nordstrom Inc               COM     655664100     3197  108,375  SOLE    SOLE
Pall Corp                   COM     696429307      679   30,300  SOLE    SOLE
PE Corp                     COM    69332S102       386    4,000  SOLE    SOLE
Pepsico                     COM     713448108      793   22,750  SOLE    SOLE
Proctor & Gamble            COM     742718109      787   13,944  SOLE    SOLE
Rockwell International      COM     774347108     4468  106,866  SOLE    SOLE
Royal Dutch Pete            COM     780257705      396    6,864  SOLE    SOLE
Sara Lee Corp.              COM     803111103      517   28,732  SOLE    SOLE
SBC Communications          COM    78387G103       871   20,682  SOLE    SOLE
SBS Broadcasting S.A.       COM    L8137F102     19057  309,878  SOLE    SOLE
Schering Plough Corp        COM     806605101    14750  397,318  SOLE    SOLE
Schlumberger Limited        COM     806857108     6322   82,650  SOLE    SOLE
Shell Trans & Trading       COM     822703609      367    7,500  SOLE    SOLE
Signa Aldrich Corp          COM     826552101      217    8,100  SOLE    SOLE
State Str Corp              COM     857477103     1836   18,953  SOLE    SOLE
Steinway Musical Instr      COM     858495104     5182  275,480  SOLE    SOLE
Stryker Corp.               COM     863667101      948   13,600  SOLE    SOLE
Swiss Helvetia Fund         COM     870875101      673   49,000  SOLE    SOLE
Tellabs Inc                 COM     879664100      644   10,240  SOLE    SOLE
Teradyne Inc                COM     880770102    37424  456,400  SOLE    SOLE
Tiffany & Co.               COM     886547108    43553  520,816  SOLE    SOLE
Tribune Co New              COM     896047107    11217  306,800  SOLE    SOLE
Tularik Ink                 COM     899165104      216    7,000  SOLE    SOLE
Tyco Int'L Ltd              COM     902124106     2610   52,076  SOLE    SOLE
Viacom Inc.                 COM     925524308      749   14,216  SOLE    SOLE
VodaphoneAirtouchPLC ADR    COM    92857T107       205    3,700  SOLE    SOLE
Warner Lambert              COM     934488107      371    3,800  SOLE    SOLE
William Sonoma Inc         COM      969904101      279    9,000  SOLE    SOLE
</TABLE>


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