SECURITIES AND EXCHANGE COMMISSION

		     WASHINGTON, D.C.  20549

			    FORM 10-Q/A


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

For the quarterly period ended January 31, 1996

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

For the transition from ___________________ to ___________________

		    Commission file number 0-16158


			 WTD Industries, Inc.
      (Exact name of Registrant as specified in its charter)

      Oregon                                            93-0832150
(State or other jurisdiction of                   (I.R.S. Employer
incorporation or organization)                 Identification No.)

  10260 S.W. Greenburg Road, Suite 900, Portland, Oregon  97223
  (Address of principal executive offices)              (Zip Code)

(Registrant's telephone number, including area code) (503) 246-3440


     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 by check mark whether the Registrant has filed all
documents and reports required to be filed by Sections 12, 13 or
15(d) of the Securities Exchange Act of 1934 subsequent to the
distribution of securities under a plan confirmed by a court.
Yes__X__ No_____

     The number of shares outstanding of Registrant's Common Stock,
no par value, at February 29, 1996 was 11,077,074.



			WTD INDUSTRIES, INC.

     The following Financial Data Schedule (the "FDS") is filed            
as a correction to the FDS filed as part of the Report on
Form 10-Q for WTD Industries, Inc. for the quarterly period ended 
January 31, 1996.

		  Exhibit 27  Financial Data Schedule


SIGNATURES


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



					 WTD INDUSTRIES, INC.
					 ----------------------
					 (Registrant)


					 By: s/Bruce L. Engel
					 -------------------------
					 Bruce L. Engel
					 President

					 By: s/K. Stanley Martin
					 -------------------------
					 K. Stanley Martin
					 Vice President-Finance


Dated: March 12, 1996