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 (Date of earliest event reported)        December
26, 1996                          .

                                       Alamo      Group      Inc.
 .
                (Exact  name  of registrant as specified  in  its
charter)

State   of  Delaware               0-21220                    74-
1621248                                      .
(State or other jurisdiction    (Commission       (IRS Employer
   of incorporation)           File No.)           Identification
No.)

              1502    E.    Walnut               Seguin,    Texas
78155                               .
     (Address of Principal executive offices)

Registrant's telephone number, including area code      (210) 379-
1480                            .


                        Alamo Group Inc.
                            Form 8-K

Item 8.  Change in Fiscal Year


Alamo  Group Inc. has determined to change its fiscal  year  from
that  used  in  its  most recent filing with the  Securities  and
Exchange Commission.  Alamo Group Inc. previously operated  on  a
fiscal  year of a 52 or 53 week period that ends on the  Saturday
closest to December 31.  The date of determination to change  the
fiscal  year is December 26, 1996.  Beginning with the new fiscal
year  which  ended December 31, 1996, the fiscal  year  shall  be
changed  to a fiscal year of twelve months ending on December  31
of  each year.  The report covering the transition period will be
filed on a Form 10-K and Form 10-KSB.







                        Alamo Group Inc.

                            Form 8-K


                           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.


Date:      December  26, 1996             By:     /s/  Robert  H.
George
                                        Robert H. George,
                                             Vice      President-
Administration