KEMET CORPORATION
10-Q/A, 1996-10-02
ELECTRONIC COMPONENTS & ACCESSORIES
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<PAGE>1

                               UNITED STATES
                    SECURITIES AND EXCHANGE COMMISSION
                          Washington, D.C. 20549
                                Form 10-Q/A

The sole purpose of this amendment is to submit the Financial Data Schedule
(Ex-27) as required under EDGAR.

(Mark One)
/X/  Quarterly Report Pursuant to Section 13 or 15(d) of the Securities Exchange
     Act of 1934.
     For the period ended June 30, 1996.

/ /  Transition Report Pursuant to Section 13 or 15(d) of the Securities
     Exchange Act of 1934.
     For the period from ___________to_____________                       

                        Commission File Number:  0-20289

                               KEMET CORPORATION
               Exact name of registrant as specified in its charter

     DELAWARE                                                  57-0923789 
(State or other                                             (IRS Employer
jurisdiction of                                              Identification No.)
incorporation or organization)            
                      2835 KEMET WAY, SIMPSONVILLE, SOUTH CAROLINA 29681
- ------------------------------------------------------------------------------
                     (Address of principal executive offices, zip code) 
                                    864-963-6300   
                          -------------------------------
           (Registrant's telephone number, including area code)
Former name, former address and former fiscal year, if changed since last
report:  N/A

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 / /

Common Stock Outstanding at: August 13, 1996

Title of Each Class                               Number of Shares Outstanding 
- --------------------------------------------------------------------------------
Common Stock, $.01 Par Value                                     37,587,541
Non-Voting Common Stock, $.01 Par Value                           1,096,610


<PAGE> 2


                                  Signatures


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








                                        KEMET Corporation



                                        /S/ J.J. Jerozal
                                        --------------------------
                                        J.J. Jerozal
                                        Chief Financial Officer,
                                        Treasurer and Assistant Secretary
                                        (Principal Accounting and
                                        Financial Officer)
                                        October 2, 1996

<TABLE> <S> <C>


       

<ARTICLE>5
<MULTIPLIER> 1000

<S>                                <C>
<PERIOD-TYPE>                      3-MOS
<FISCAL-YEAR-END>                            MAR-31-1996
<PERIOD-END>                                 JUN-30-1996
<CASH>                                              3553
<SECURITIES>                                           0
<RECEIVABLES>                                      49801
<ALLOWANCES>                                        9521
<INVENTORY>                                        87383
<CURRENT-ASSETS>                                  146848
<PP&E>                                            413498
<DEPRECIATION>                                    123359
<TOTAL-ASSETS>                                    503476
<CURRENT-LIABILITIES>                             105621
<BONDS>                                                0
                                  0
                                            0
<COMMON>                                             376
<OTHER-SE>                                        222079
<TOTAL-LIABILITY-AND-EQUITY>                      503476
<SALES>                                           125726
<TOTAL-REVENUES>                                  125726
<CGS>                                              84842
<TOTAL-COSTS>                                     108803
<OTHER-EXPENSES>                                     358
<LOSS-PROVISION>                                       0
<INTEREST-EXPENSE>                                  1253
<INCOME-PRETAX>                                    15312
<INCOME-TAX>                                        5587
<INCOME-CONTINUING>                                 9725
<DISCONTINUED>                                         0
<EXTRAORDINARY>                                        0
<CHANGES>                                              0
<NET-INCOME>                                        9725
<EPS-PRIMARY>                                        .25
<EPS-DILUTED>                                        .25
        

</TABLE>


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