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)  March 26, 1997 
      

  SIMPSON INDUSTRIES,INC.                                         
(Exact name of registrant as specified in its charter)

 MICHIGAN                          0-6611              38-1225111
(State or other jurisdiction  (Commission         (IRS Employer
 of incorporation)             File Number)   Identification No.)


  47603 Halyard Drive, Plymouth, Michigan 48170   
(Address of principal executive offices)  (Zip Code)

Registrant's telephone number, including area code (313) 207-6200 


(Former name or former address, if changed since last report)



ITEM 5 - OTHER EVENTS

The registrant, as of March 26, 1997, announced they have signed
a letter of intent to acquire the Vibration Attenuation Division
of Holset Engineering, Ltd., a subsidiary of Cummins Engine Co.,
Inc.

The proposed transaction is subject to completion of due
diligence, the execution of a definitive purchase agreement and
certain other conditions.  It is presently anticipated that the
purchase would be completed in the second quarter.

The registrant released a press release on March 26, 1997 to
disclose the above information per the attached exhibit.


ITEM 7 - FINANCIAL STATEMENTS PRO FORMA INFORMATION & EXHIBITS


A)   Not Applicable

B)   Not Applicable

C)   Exhibits:
          
     99   Press Release dated March 26, 1997

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.


                    

                              SIMPSON INDUSTRIES, INC.

                         By:   /s/  James E. Garpow         
                              James E. Garpow
                              Assistant Secretary

Dated March 26, 1997