UNITED STATES SECURITIES AND EXCHANGE COMMISSION
                     Washington, D.C. 20549
                              
                            FORM 8-K
                              
                         CURRENT REPORT
                              
Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934



Date of Report:           April 1, 1997
                (Date of earliest event reported)



                    Allen Organ Company
   (Exact name of registrant as specified in its charter)



      Pennsylvania                   0-275                23-1263194
(State or other jurisdiction     (Commission             (IRS Employer
   of incorporation)             File Number)          Identification No.)



150 Locust Street, P.O. Box 36, Macungie, Pennsylvania     18062-0036
   (Address of principal executive offices)                (Zip Code)



                            610-966-2200
          (Registrants telephone number, including area code)

Item 1-4  Not Applicable

Item 5    Other Events

The  Allen  Organ  Company (NASDAQ - AORGB) today  announced
that  they have purchased a 75% interest in Legacy Audio  in
exchange for $1,500,000 in cash.

Allen  Organ is the worlds largest manufacturer  of  digital
church  organs which are sold to the institutional and  home
markets.   Allen  Organ  also produces  contract  electronic
assemblies and data communications equipment.  The company's
1996 annual sales were $36.7 million.

Legacy  Audio, Springfield, IL, was founded  in  1983.   The
company  is recognized as a premiere builder of high quality
speaker   cabinets  for  hi-fi  stereo  and   home   theater
applications.   The company's 1996 annual  sales  were  $2.0
million.

This  combination  of  Allen's manufacturing  resources  and
advanced  digital technology, along with Legacy's  expertise
in  high-end audio technology, will enhance the capabilities
of both companies.
          
Item 6-8  Not Applicable


                         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.

                                     ALLEN ORGAN COMPANY


Date:    April 1, 1997             STEVEN MARKOWITZ
                                   Steven Markowitz, President