Exhibit 5.1

May 27, 2004



Board of Directors
Allen Organ Company
150 Locust Street, P.O. Box 36
Macungie, Pennsylvania  18062-0036

Ladies and Gentlemen:

     In connection with proposed issuance of up to 100,000 shares
of Class B common stock, $1.00 par value (the "Common Stock"), by
Allen Organ Company (the "Company") pursuant to the Allen Organ
Company Stock Incentive Plan (the "Plan"), covered by the
Company's Registration Statement on Form S-8 filed on or about
this date (the "Registration Statement"), we, as counsel to the
Company, have reviewed:

     (1)  the Pennsylvania Business Corporation of 1988, as
          amended;

     (2)  the Company's articles of incorporation;

     (3)  the Company's bylaws;

     (4)  the Registration Statement;

     (5)  a copy of a form of Common Stock certificate; and

     (6)  resolutions adopted by the Company's Board of
          Directors on April 22, 2004.

     Based upon such review of the foregoing, it is our opinion
that the Common Stock covered by the Registration Statement has
been duly authorized and, when issued and sold pursuant to the
terms described in the Plan, will be legally issued by the
Company, fully paid and non-assessable.

     We consent to the filing of this opinion as an exhibit to
the Registration Statement.  In giving this consent, however, we
do not thereby admit that we come within the category of persons
whose consent is required under Section 7 of the Securities Act
of 1933, or the Rules and Regulations of the Securities and
Exchange Commission thereunder.

                              Very truly yours,


                              /s/STEVENS & LEE
                              STEVENS & LEE