STANDARD MOTOR PRODUCTS INC
10-Q/A, 1995-01-03
MISCELLANEOUS ELECTRICAL MACHINERY, EQUIPMENT & SUPPLIES
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                                FORM 10-Q/A

                    SECURITIES AND EXCHANGE COMMISSION                         
                          WASHINGTON, D.C. 20549



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



     For the Quarterly Period Ended September 30, 1994
                                    ------------------

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

                          Commission file number  1-4743
                                                  ------
                           Standard Motor Products, Inc.
- --------------------------------------------------------------------------------
                   (Exact name of registrant as specified in its charter)

     New York                                               11-1362020
- ---------------------------------                        -----------------------
  (State or other jurisdiction of                           (I.R.S. Employer
  incorporation or organization)                            Identification No.)

37-18 Northern Blvd., Long Island City, N.Y.                      11101
- ----------------------------------------------           -----------------------
  (Address of principal executive offices)                      (Zip Code)



                                 (718) 392-0200
- --------------------------------------------------------------------------------
                     (Registrant's telephone number, including area code)



                                     None
- --------------------------------------------------------------------------------
                     (Former name, former address and former fiscal year,
                                if changed since last report.)



        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:


        Date                 Class                     Shares Outstanding
- --------------------      -----------------          ---------------------------
September 30, 1994           Common Stock               13,120,826
- --------------------      -----------------          ---------------------------







                                 SIGNATURE

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, thereunto duly authorized.

                                             STANDARD MOTOR PRODUCTS, INC.
                                             -----------------------------
                                                       (Registrant)






January 2, 1995                              Michael J. Bailey
- -----------------                            -----------------------------------
   (Date)                                    Vice President Finance,
                                             Chief Financial Officer







                    



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<ARTICLE> 5
       
<S>                             <C>
<PERIOD-TYPE>                   9-MOS
<FISCAL-YEAR-END>                          DEC-31-1994
<PERIOD-END>                               SEP-30-1994
<CASH>                                            3301
<SECURITIES>                                      6435
<RECEIVABLES>                                   139237
<ALLOWANCES>                                      7408
<INVENTORY>                                     168775
<CURRENT-ASSETS>                                333583
<PP&E>                                          163701
<DEPRECIATION>                                   61099
<TOTAL-ASSETS>                                  451812
<CURRENT-LIABILITIES>                           118691
<BONDS>                                         125356
<COMMON>                                         26649
                                0
                                          0
<OTHER-SE>                                      165027
<TOTAL-LIABILITY-AND-EQUITY>                    451812
<SALES>                                         503062
<TOTAL-REVENUES>                                503062
<CGS>                                           330022
<TOTAL-COSTS>                                   330022
<OTHER-EXPENSES>                                     0
<LOSS-PROVISION>                                  2463
<INTEREST-EXPENSE>                                9265
<INCOME-PRETAX>                                  27344
<INCOME-TAX>                                      8653
<INCOME-CONTINUING>                              18691
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                     18691
<EPS-PRIMARY>                                     1.42
<EPS-DILUTED>                                     1.42
        

</TABLE>


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