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UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

FORM 10-K/A

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

For the fiscal year ended December 31, 1997

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

Commission File Number 0-22702

ROBERDS, INC.

An Ohio Corporation 31-0801335
(IRS Employer Identification Number)

1100 East Central Avenue
Dayton, Ohio 45449-1888
(937) 859-5127

Securities registered pursuant to Section 12(b) of the Act: None

Securities registered pursuant to Section 12(g) of the Act:
Common Shares, without par value

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 requirements
for the past 90 days Yes X No
----- -----
Indicate by check mark if disclosure of delinquent filers pursuant to Item 405
of Regulation S-K is not contained herein, and will not be contained, to the
best of Registrant's knowledge, in definitive proxy or information statements
incorporated by reference in Part III of this Form 10-K or any amendment to this
Form 10-K. [ ].

At the close of trading on January 31, 1998, 6,043,615 common shares, without
par value, were outstanding. Of these, 1,537,517 common shares, having an
aggregate market value (based upon the average of the high and low trading
prices on that date) of approximately $4,324,267 were held by non-affiliates of
the Registrant. Common shares held by each executive officer and director, and
by each person who owned five percent or more of the outstanding common shares,
were excluded, in that such persons may be deemed to be affiliates. However,
such calculation does not constitute an admission or determination that any such
officer or director or holder of more than five percent of the outstanding
common shares is in fact an affiliate of the Registrant.

DOCUMENTS INCORPORATED BY REFERENCE

Portions of the Registrant's Proxy Statement for its 1998 annual meeting of
shareholders are incorporated into Part III herein by reference.

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Pursuant to Rule 15d-21 under the Securities Exchange Act of 1934, the
undersigned registrant ("Registrant") hereby amends its annual report on Form
10-K for the fiscal year ended December 31, 1997 to include the following
information, financial statements, and exhibits required by Form 11-K with
respect to the Roberds, Inc. Employee Stock Purchase Plan ("Plan") for the year
ended December 31, 1997. Roberds, Inc. is the issuer of the securities held
pursuant to the Plan. The schedules called for under Article 6A-05 in Regulation
S-X have been omitted because they are inapplicable or the required information
has been given in the financial statements or notes thereto:

ROBERDS, INC. EMPLOYEE STOCK PURCHASE PLAN

TABLE OF CONTENTS Page
- ----------------- ----

Independent Auditors' Report 3

Financial Statements:

Statements of Financial Condition
as of December 31, 1997 and 1996 4

Statements of Operations and Changes in
Participants' Equity for the Years Ended
December 31, 1997, 1996, and 1995 5

Notes To Financial Statements 6

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INDEPENDENT AUDITORS' REPORT

Members of the Compensation Committee
Roberds, Inc. Employee Stock Purchase Plan
Dayton, Ohio

We have audited the accompanying statements of financial condition of the
Roberds, Inc. Employee Stock Purchase Plan (the Plan) as of December 31, 1997
and 1996, and the related statements of operations and changes in participants'
equity for the years then ended. These financial statements are the
responsibility of the Plan's management. Our responsibility is to express an
opinion on these financial statements based on our audits.

We conducted our audits in accordance with generally accepted auditing
standards. Those standards require that we plan and perform the audit to obtain
reasonable assurance about whether the financial statements are free of material
misstatement. An audit includes examining, on a test basis, evidence supporting
the amounts and disclosures in the financial statements. An audit also includes
assessing the accounting principles used and significant estimates made by
management, as well as evaluating the overall financial statement presentation.
We believe that our audits provide a reasonable basis for our opinion.

In our opinion, such financial statements present fairly, in all material
respects, the financial condition of Roberds, Inc. Employee Stock Purchase Plan
at December 31, 1997 and 1996, and the results of its operations and the changes
in participants' equity for the years then ended, in conformity with generally
accepted accounting principles.

DELOITTE & TOUCHE LLP

March 8, 1998
Dayton, Ohio

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ROBERDS, INC. EMPLOYEE STOCK PURCHASE PLAN

STATEMENTS OF FINANCIAL CONDITION
DECEMBER 31, 1997 AND 1996
- --------------------------------------------------------------------------------

ASSETS AND PARTICIPANTS' EQUITY 1997 1996

INVESTMENT IN ROBERDS, INC. COMMON
STOCK, AT FAIR VALUE $ 141,522 $ 313,310

EMPLOYEE CONTRIBUTIONS RECEIVABLE 16,322 22,573

CASH 77,202 111,817
---------- ---------

ASSETS AND PARTICIPANTS' EQUITY $ 235,046 $ 447,700
========== =========

See notes to financial statements.

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ROBERDS, INC. EMPLOYEE STOCK PURCHASE PLAN

STATEMENTS OF OPERATIONS AND CHANGES IN PARTICIPANTS' EQUITY
YEARS ENDED DECEMBER 31, 1997 AND 1996
- --------------------------------------------------------------------------------

1997 1996

INCREASE IN PARTICIPANTS' EQUITY:
Employee contributions $ 240,087 $ 324,828
Unrealized depreciation of Roberds, Inc. common shares (182,841) (17,472)
---------- --------

Net increase 57,246 307,356

DECREASE IN PARTICIPANTS' EQUITY - Distribution to
withdrawn or terminated participants, or beneficiaries of
deceased participants (269,900) (257,987)
---------- ---------

NET (DECREASE) INCREASE IN PARTICIPANTS' EQUITY (212,654) 49,369

PARTICIPANTS' EQUITY:
Beginning of year 447,700 398,331
-------- -------

End of year $ 235,046 $ 447,700
========== =========

See notes to financial statements.

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ROBERDS, INC. EMPLOYEE STOCK PURCHASE PLAN

NOTES TO FINANCIAL STATEMENTS
YEARS ENDED DECEMBER 31, 1997 AND 1996
- --------------------------------------------------------------------------------

A. PLAN DESCRIPTION

The Roberds, Inc. established the Employee Stock Purchase Plan (the
"Plan") in November 1993. The Plan is designed and operated as an employee
stock purchase plan under section 423 of the Internal Revenue Code of 1986
and the regulations thereunder. The Plan is not subject to provisions of
the Employment Retirement Income Security Act of 1974 ("ERISA"). The Plan
is administered by a committee of at least three persons appointed by the
Board of Directors.

Employees who are members of the committee administering the Plan or any
employee who, immediately after the granting of an option, would own five
percent or more of any and all classes of stock are not entitled to
participate in the Plan. All other employees of Roberds, Inc. who are
considered full-time and have at least 90 days of continuous employment
immediately prior to the commencement of any option period are eligible to
participate in the Plan.

Contributions are authorized through payroll deductions by participating
employees at any whole percentage rate up to a maximum of fifteen percent
of employees' compensation, not to exceed $25,000 (at fair market value)
during any calendar year. Price per share at time of purchase is the
lesser of 85 percent of fair market value per share on the first day or
last day of offering period. Shares acquired under the Plan may be resold
by the participating employee without registration under the Securities
Act of 1933, as amended.

In 1997, the Plan was amended so that offerings may be made under the Plan
from time to time prior to December 31, 2007. The aggregate number of
shares of stock that may be sold pursuant to all offerings under the plan,
as amended, shall not exceed 500,000.

B. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

INVESTMENTS - The common shares of Roberds, Inc. are valued at fair value.
Fair value is based upon the trading value of the stock on the NASDAQ
exchange at the close of the last business day of the Plan year.

PURCHASES OF SECURITIES are recorded on a trade-date basis.

PLAN TERMINATION - Although it has not expressed an intention to do so,
the Plan may be terminated at the option of the employer at any time
subject to the provisions of the Plan. If terminated, participants'
interest will be distributed in accordance with the Plan.

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C. TAX STATUS

All income of the Plan will be distributed and is taxable directly to the
participants. Under Section 671 of the Internal Revenue Service Code, the
Plan is not a tax paying entity. Accordingly, the Plan is not subject to
income taxes. Therefore, no provision for income taxes is required for the
Plan.

D. ADMINISTRATION OF PLAN ASSETS

The Plan's assets, which consist of Roberds, Inc. common shares and cash,
are held by a custodian.

Employee contributions are held and managed by a custodian, who invests
cash received, interest and dividend income and makes distributions to
participants.

Certain administrative functions are performed by officers or employees of
Roberds, Inc. or its subsidiaries. No such officer or employee receives
compensation from the Plan. Administrative expenses for the recordkeeper
fees are paid directly by Roberds, Inc.

E. INVESTMENTS

A reconciliation of Roberds, Inc. shares of common stock held by the Plan
is as follows:

1997 1996

Balance, January 1 37,977 28,972
Acquired 37,738 37,110
Distributed (28,541) (28,105)
------- --------

Balance, December 31 47,174 37,977
======= ======

At December 31, 1997 and 1996 there were obligations to distribute 2,139
and 901 shares of Roberds, Inc. common stock, respectively.

In January 1998, an additional 37,574 shares of Roberds, Inc. common stock
were purchased by the Plan at $2.39 per share.

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SIGNATURES

Pursuant to the requirements of Section 13 or 15(d) of the Securities Exchange
Act of 1934, Registrant has duly caused this report to be signed on its behalf
by the undersigned, thereunto duly authorized.

ROBERDS, INC., by

/s/ JAMES F. ROBESON*
- ------------------------------------
James F. Robeson, its
Chief Executive Officer
and President

/s/ ROBERT M. WILSON
- ------------------------------------
Robert M. Wilson, its
Executive Vice President and
Chief Financial Officer

/s/ MICHAEL A. BRUNS
- ------------------------------------
Michael A. Bruns, its
Vice President and
Chief Accounting Officer

ROBERDS, INC. EMPLOYEE STOCK PURCHASE PLAN, by

/s/ ROBERT M. WILSON
- ------------------------------------
Robert M. Wilson, its
Plan Administrator

*By: /s/ ROBERT M. WILSON
--------------------------------
Robert M. Wilson
Attorney in Fact

March 20, 1998

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PART IV

ITEM 14. EXHIBITS, FINANCIAL STATEMENT SCHEDULES, AND REPORTS ON FORM 8-K

(a)(3) EXHIBITS

2.3 Stock Purchase Agreement among Registrant, Kenneth W. Fletcher
and Donald C. Wright transferring all of the outstanding
shares of Roberds Service Company to Registrant, filed October
1, 1993 as Exhibit 2.3 to Registrant's Form S-1, Registration
File No. 33-69876, and incorporated herein by reference.

2.4 Stock Purchase Agreement among Registrant, Kenneth W. Fletcher
and Donald C. Wright transferring all of the outstanding
shares of Roberd Insurance Agency, Inc. to Registrant, filed
October 1, 1993 as Exhibit 2.4 to Registrant's Form S-1,
Registration File No. 33-69876, and incorporated herein by
reference.

2.5 Certificate of merger of Roberds Service Company into Roberds,
Inc., effective August 31, 1994, filed as Exhibit 2.5 to
Registrant's Annual Report on Form 10-K for the fiscal year
ended December 31, 1994 and incorporated herein by reference.

3.1 Amended Articles of Incorporation of Registrant, filed January
10, 1994, as Exhibit 4.1 to Registrant's Form S-8,
Registration File No. 33-73900, and incorporated herein by
reference.

3.2 Amended Code of Regulations of Registrant, filed January 10,
1994, as Exhibit 4.2 to Registrant's Form S-8, Registration
File No. 33-73900, and incorporated herein by reference.

4.1 Amended Articles of Incorporation of Registrant (filed as
Exhibit 3.1).

4.2 Amended Code of Regulations of Registrant (filed as Exhibit
3.2).

4.3 Specimen certificate for Registrant's Common Shares, filed
October 1, 1993 as Exhibit 4.3 to Registrant's Form S-1,
Registration File No. 33-69876, and incorporated herein by
reference.

4.3.1 Amended specimen certificate for Registrant's Common Shares,
reflecting the change in stock transfer agent to National City
Bank, Cleveland, Ohio, effective November 1, 1995, filed as
Exhibit 4.3.1 to Registrant's Annual Report on Form 10-K for
the fiscal year ended December 31, 1995, and incorporated
herein by reference.

4.4 Excluded from the exhibits are certain agreements relating to
long term debt which, individually, do not exceed 10% of the
total assets of Registrant. Registrant hereby undertakes to
furnish a copy of such agreements upon request by the
Commission.

10.1# Roberds, Inc. 1993 Stock Incentive Plan, filed October 1, 1993
as Exhibit 10.1 to Registrant's Form S-1, Registration File
No. 33-69876, and incorporated herein by reference.

10.1.1# Amendment to Roberds, Inc. 1993 Stock Incentive Plan, filed as
Exhibit 99.1 to Registrant's Form S-8, File No. 33-97262,
filed September 25, 1995, and incorporated herein by
reference.

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10.1.2# Amendment to Roberds, Inc. 1993 Stock Incentive Plan, referred
to in Exhibit 10.1, effective as of November 1, 1996, and
filed as Exhibit 10.1.2 to Registrant's Annual Report on Form
10-K for the fiscal year ended December 31, 1996, and
incorporated herein by reference.

10.2# Roberds, Inc. Employee Stock Purchase Plan, filed October 1,
1993 as Exhibit 10.2 to Registrant's Form S-1, Registration
File No. 33-69876, and incorporated herein by reference.

10.2.1# Amendment to Roberds, Inc. Employee Stock Purchase Plan,
referred to in Exhibit 10.2, effective as of November 1, 1996,
and filed as Exhibit 10.2.1 to Registrant's Annual Report on
Form 10-K for the fiscal year ended December 31, 1996, and
incorporated herein by reference.

10.2.2# Amendment to Roberds, Inc. Employee Stock Purchase Plan,
referred to in Exhibit 10.2, effective as of May 13, 1997, and
filed as Exhibit 99.1 to Registrant's Form S-8, Registration
File No. 333-37829, and incorporated herein by reference.

10.3# Roberds, Inc. 1993 Outside Director Stock Option Plan, filed
October 1, 1993 as Exhibit 10.3 to Registrant's Form S-1,
Registration File No. 33-69876, and incorporated herein by
reference.

10.3.1# Amendment to Roberds, Inc. 1993 Outside Director Stock Option
Plan, referred to in Exhibit 10.3, effective as of November 1,
1996, and filed as Exhibit 10.3.1 to Registrant's Annual
Report on Form 10-K for the fiscal year ended December 31,
1996, and incorporated herein by reference.

10.3.2# Roberds, Inc. Profit Sharing and Employee Retirement Savings
Plan, as amended, filed as Exhibit 99 to Registrant's Form
S-8, Registration File No. 33-81086, and incorporated herein
by reference.

10.3.2.1# Roberds, Inc. Profit Sharing and Employee Retirement Savings
Plan, as adopted March 26, 1997, and filed as Exhibit 99 to
Registrant's Form S-8, Registration File No. 333-43977, and
incorporated herein by reference.

10.3.3# Roberds, Inc. Amended and Restated Deferred Compensation Plan
for Outside Directors, effective 1996, filed as Exhibit 10.3.2
to Registrant's Annual Report on Form 10-K for the fiscal year
ended December 31, 1995, and incorporated herein by reference.

10.3.3.1# Amendment to Roberds, Inc. Amended and Restated Deferred
Compensation Plan for Outside Directors, referred to in
Exhibit 10.3.3, effective as of February 27, 1996, and filed
as Exhibit 10.3.3.1 to Registrant's Annual Report on Form 10-K
for the fiscal year ended December 31, 1996, and incorporated
herein by reference.

10.3.3.2# Amendment to Roberds, Inc. Amended and Restated Deferred
Compensation Plan for Outside Directors, referred to in
Exhibit 10.3.3, effective as of November 1, 1996, and filed as
Exhibit 99.1 to Registrant's Form S-8, Registration File No.
333-19903, and filed as Exhibit 10.3.3.2 to Registrant's
Annual Report on Form 10-K for the fiscal year ended December
31, 1996, and incorporated herein by reference.

10.4.1 Lease Agreement dated April 1, 1990 among Registrant, Kenneth
W. Fletcher and Donald C. Wright, relating to Registrant's
facility located at 1000 East Central Avenue, West Carrollton,
Ohio, and amendments thereto, filed October 1, 1993 as Exhibit
10.4.1 to Registrant's Form S-1, Registration File No.
33-69876, and incorporated herein by reference.

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Donald C. Wright, an Ohio general partnership, to Kenneth W.
Fletcher, individually, and assigning Registrant's related
lease of the property to Mr. Fletcher, all effective January
1, 1995, and filed as Exhibit 10.4.1.1 to Registrant's Annual
Report on Form 10-K for the fiscal year ended December 31,
1994 and incorporated herein by reference.

10.4.1.2 Assignment and Assumption Agreement in connection with the
transfer of ownership of Registrant's facility located at 1000
East Central Avenue, West Carrollton, Ohio from Kenneth W.
Fletcher, individually, to DAF Investments LTD., an Ohio
limited liability company controlled by Mr. Fletcher, and
assigning Registrant's related lease of the property to DAF
Investments LTD., all effective January 1, 1995, and filed as
Exhibit 10.4.1.2 to Registrant's Annual Report on Form 10-K
for the fiscal year ended December 31, 1994 and incorporated
herein by reference.

10.4.1.3 Assignment and Assumption of Lease in connection with the
transfer of ownership of Registrant's facility located at 1000
East Central Avenue, West Carrollton, Ohio from DAF
Investments LTD., an Ohio limited liability company controlled
by Mr. Kenneth W. Fletcher, to DAF West Carrollton Plaza,
LTD., an Ohio limited liability company controlled by Mr.
Fletcher, and assigning Registrant's related lease of the
property to DAF West Carrollton Plaza, LTD., effective January
14, 1997, and filed as Exhibit 10.4.1.3 to Registrant's Annual
Report on Form 10-K for the fiscal year ended December 31,
1996, and incorporated herein by reference.

10.4.2 Lease Agreement dated April 1, 1990 among Registrant, Kenneth
W. Fletcher and Donald C. Wright, relating to Registrant's
facility located at 1100 East Central Avenue, West Carrollton,
Ohio, and amendments thereto, filed October 1, 1993 as Exhibit
10.4.2 to Registrant's Form S-1, Registration File No.
33-69876, and incorporated herein by reference.

10.4.2.1 Assignment and Assumption Agreement in connection with the
transfer of ownership of Registrant's facility located at 1100
East Central Avenue, West Carrollton, Ohio from Kenneth W.
Fletcher and Donald C. Wright, an Ohio general partnership, to
Kenneth W. Fletcher, individually, and assigning Registrant's
related lease of the property to Mr. Fletcher, all effective
January 1, 1995, and filed as Exhibit 10.4.2.1 to Registrant's
Annual Report on Form 10-K for the fiscal year ended December
31, 1994 and incorporated herein by reference.

10.4.2.2 Assignment and Assumption Agreement in connection with the
transfer of ownership of Registrant's facility located at 1100
East Central Avenue, West Carrollton, Ohio from Kenneth W.
Fletcher, individually, to DAF Investments LTD., an Ohio
limited liability company controlled by Mr. Fletcher, and
assigning Registrant's related lease of the property to DAF
Investments LTD., all effective January 1, 1995, and filed as
Exhibit 10.4.2.2 to Registrant's Annual Report on Form 10-K
for the fiscal year ended December 31, 1994 and incorporated
herein by reference.

10.4.2.3 Assignment and Assumption of Lease in connection with the
transfer of ownership of Registrant's facility located at 1100
East Central Avenue, West Carrollton, Ohio from DAF
Investments LTD., an Ohio limited liability company controlled
by Mr. Kenneth W. Fletcher, to DAF West Carrollton Plaza,
LTD., an Ohio limited liability company controlled by Mr.
Fletcher, and assigning Registrant's related lease of the
property to DAF West Carrollton Plaza, LTD., effective January
14, 1997, and filed as Exhibit 10.4.2.3 to Registrant's Annual
Report on Form 10-K for the fiscal year ended December 31,
1996, and incorporated herein by reference.

10.4.3 Lease Agreement dated June 1, 1988 among Registrant, Kenneth
W. Fletcher and Donald C. Wright, relating to Registrant's
Piqua, Ohio facility, and amendments thereto, filed October 1,
1993 as Exhibit 10.4.3 to Registrant's Form S-1, Registration
File No. 33-69876, and incorporated herein by reference.

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10.4.3.1 Assignment and Assumption Agreement in connection with the
transfer of ownership of Registrant's Piqua, Ohio facility
from Kenneth W. Fletcher and Donald C. Wright, an Ohio general
partnership, to Donald C. Wright, individually, and assigning
Registrant's related lease of the property to Mr. Wright, all
effective January 1, 1995 and filed as Exhibit 10.4.3.1 to
Registrant's Annual Report on Form 10-K for the fiscal year
ended December 31, 1994 and incorporated herein by reference.

10.4.4 Lease Agreement dated April 1, 1988 among Registrant, Kenneth
W. Fletcher and Donald C. Wright, relating to Registrant's
Richmond, Indiana facility, and amendments thereto, filed
October 1, 1993 as Exhibit 10.4.4 to Registrant's Form S-1,
Registration File No. 33-69876, incorporated herein by
reference.

10.4.4.1 Assignment and Assumption Agreement in connection with the
transfer of ownership of Registrant's Richmond, Indiana
facility from Kenneth W. Fletcher and Donald C. Wright, an
Ohio general partnership, to Donald C. Wright, individually,
and assigning Registrant's related lease of the property to
Mr. Wright, all effective January 1, 1995, and filed as
Exhibit 10.4.4.1 to Registrant's Annual Report on Form 10-K
for the fiscal year ended December 31, 1994 and incorporated
herein by reference.

10.4.5 Lease Agreement dated March 1, 1992 among Registrant, Kenneth
W. Fletcher and Donald C. Wright, relating to Registrant's
Springfield, Ohio facility, and amendments thereto, filed
October 1, 1993 as Exhibit 10.4.5 to Registrant's Form S-1,
Registration File No. 33-69876, and incorporated herein by
reference.

10.4.5.1 Assignment and Assumption of Leases transferring ownership of
Registrant's Springfield, Ohio facility from Kenneth W.
Fletcher and Donald C. Wright, an Ohio general partnership, to
Springfield Properties, Inc., an Ohio corporation owned by
Messrs. Fletcher and Wright, and assigning Registrant's
related lease of the property to Springfield Properties, Inc.,
all effective November 16, 1994, and filed as Exhibit 10.4.5.1
to Registrant's Annual Report on Form 10-K for the fiscal year
ended December 31, 1994, and incorporated herein by reference.

10.4.6 Lease Agreement dated March 1, 1987 between Registrant and
Howard Investments, a partnership owned by the Initial
Shareholders, relating to Registrant's Norcross, Georgia
facility, filed October 1, 1993 as Exhibit 10.4.6 to
Registrant's Form S-1, Registration File No. 33-69876, and
incorporated herein by reference.

10.4.6.1 Amendments to Lease Agreement between Registrant and Howard
Investments, referred to in Exhibit 10.4.6, effective December
20, 1995, pursuant to a sale of the property by Howard
Investments to 800 Broadway and Ponce de Leon Stores, which
are unrelated to the Company and the Initial Shareholders,
filed as Exhibit 10.4.6.1 to Registrant's Annual Report on
Form 10-K for the fiscal year ended December 31, 1995, and
incorporated herein by reference.

10.4.7 Lease Agreement dated March 1, 1987 between Registrant and
Howard Investments, a partnership owned by the Initial
Shareholders, relating to Registrant's Marietta, Georgia
facility, filed October 1, 1993 as Exhibit 10.4.7 to
Registrant's Form S-1, Registration File No. 33-69876, and
incorporated herein by reference.

10.4.8 Lease Agreement dated November 1, 1987 between Registrant and
Howard Investments, a partnership owned by the Principal
Shareholders, relating to Registrant's Forest Park, Georgia
facility, and amendments thereto, filed October 1, 1993 as
Exhibit 10.4.8 to Registrant's Form S-1, Registration File No.
33-69876, and incorporated herein by reference.

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10.4.9 Rent-Up Guarantee Agreement, filed October 1, 1993 as Exhibit
10.4.9 to Registrant's Form S-1, Registration File No.
33-69876, and incorporated herein by reference.

10.5 Tax Indemnification Agreement among Kenneth W. Fletcher,
Donald C. Wright, Howard W. Smith, and Registrant, filed
October 1, 1993 as Exhibit 10.5 to Registrant's Form S-1,
Registration File No. 33-69876, and incorporated herein by
reference.

10.6.2 Inventory Financing and Security Agreement between Whirlpool
Financial Corporation and Registrant, filed October 1, 1993 as
Exhibit 10.6.2 to Registrant's Form S-1, Registration File No.
33-69876, and incorporated herein by reference.

10.6.3 Business Loan Agreement between Bank One, Dayton, NA and
Registrant, dated November 23, 1993, for up to $30 million.
Filed as Exhibit 10.6.3 to Registrant's Form 10-K for the
fiscal year ended December 31, 1993, and incorporated herein
by reference.

10.6.3.1 Amendment to Business Loan Agreement between Bank One, Dayton,
NA and Registrant, dated April 20, 1994, amending the
agreement referred to in Exhibit 10.6.3, and filed as Exhibit
10.6.3.1 to Registrant's Annual Report on Form 10-K for the
fiscal year ended December 31, 1994, and incorporated herein
by reference.

10.6.3.2 Amendment to Amended and Restated Business Loan Agreement
between Bank One, Dayton, NA and Registrant, dated December 7,
1994, amending the agreement referred to in Exhibit 10.6.3,
and filed as Exhibit 10.6.3.2 to Registrant's Annual Report on
Form 10-K for the fiscal year ended December 31, 1994, and
incorporated herein by reference.

10.6.3.3 Amendment to Amended and Restated Business Loan Agreement
between Bank One, Dayton, NA and Registrant, dated October 13,
1995, amending the agreement referred to in Exhibit 10.6.3,
filed as Exhibit 10.6.3.3 to Registrant's Annual Report on
Form 10-K for the fiscal year ended December 31, 1995, and
incorporated herein by reference.

10.6.3.4 Amendment to Amended and Restated Business Loan Agreement
between Bank One, Dayton, NA and Registrant, dated as of June
29, 1996, amending the agreement referred to in Exhibit
10.6.3, filed as Exhibit 10.6.3.4 to Registrant's Annual
Report on Form 10-K for the fiscal year ended December 31,
1996, and incorporated herein by reference.

10.6.3.5 Second Amendment to Amended and Restated Business Loan
Agreement between Bank One, Dayton, NA and Registrant, dated
December 31, 1996, amending the agreement referred to in
Exhibit 10.6.3.4, filed as Exhibit 10.6.3.5 to Registrant's
Annual Report on Form 10-K for the fiscal year ended December
31, 1996, and incorporated herein by reference.

10.6.3.6 Amendment to Second Amended and Restated Business Loan
Agreement between Bank One, Dayton, NA and Registrant, dated
February 27, 1997, amending the agreement referred to in
Exhibit 10.6.3, filed as Exhibit 10.6.3.6 to Registrant's
Annual Report on Form 10-K for the fiscal year ended December
31, 1996, and incorporated herein by reference.

10.6.3.7 Second Amendment to Second Amended and Restated Business Loan
Agreement between Bank One, NA, successor by merger of Bank
One, Dayton, NA, and Registrant, dated as of June 30, 1997,
amending the agreement referred to in Exhibit 10.6.3, filed as
Exhibit 10 to Registrant's Quarterly Report on Form 10-Q for
the quarter ended September 30, 1997, and incorporated herein
by reference.

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10.6.4 Term loan agreement between Bank One, Dayton, NA and
Registrant, dated November 8, 1994, for up to $7 million, and
filed as Exhibit 10.6.4 to Registrant's Annual Report on Form
10-K for the fiscal year ended December 31, 1994, and
incorporated herein by reference.

10.7 Amended and Restated Private Label Revolving Plan Agreement
between Registrant and Bank One, Dayton, N.A., filed October
1, 1993 as Exhibit 10.7 to Registrant's Form S-1, Registration
File No. 33-69876, and incorporated herein by reference.
Portions of the Exhibit have been omitted pursuant to a
request by Registrant for confidential treatment.

10.8.1 Termination of Stock Redemption Agreement dated September 24,
1993 between Roberds Service Company and shareholders of
Roberds Service Company, filed October 1, 1993 as Exhibit
10.8.1 to Registrant's Form S-1, Registration File No.
33-69876, and incorporated herein by reference.

10.8.2 Termination of Stock Redemption Agreement dated September 24,
1993 between Roberds, Inc. and shareholders of Roberds, Inc.,
filed October 1, 1993 as Exhibit 10.8.2 to Registrant's Form
S-1, Registration File No. 33-69876, and incorporated herein
by reference.

10.9# Letter Agreements Limiting Salary and Bonus of Messrs.
Fletcher, Wright and Smith, filed November 12, 1993 as Exhibit
10.9 to Registrant's Amendment No. 3 to Form S-1, Registration
File No. 33-69876, and incorporated herein by reference.

10.10# Registrant's Executive Compensation Plan, adopted in 1994,
effective for the 1995 calendar year, filed as Exhibit 10.10
to Registrant's Annual Report on Form 10-K for the fiscal year
ended December 31, 1994 and incorporated herein by reference.

10.10.1# Registrant's Amended and Restated Executive Compensation Plan,
as amended for the 1996 calendar year, amending the Plan
referred to in Exhibit 10.10 above, and filed as Exhibit
10.10.1 to Registrant's Annual Report on Form 10-K for the
fiscal year ended December 31, 1995, and incorporated herein
by reference.

10.10.2# Registrant's Seconded Amended and Restated Executive
Compensation Plan, as amended for the 1997 calendar year,
amending the Plan referred to in Exhibit 10.10.1 above, filed
as Exhibit 10.10.2 to Registrant's Annual Report on Form 10-K
for the fiscal year ended December 31, 1996, and incorporated
herein by reference.

10.10.3# Registrant's Third Amended and Restated Executive Compensation
Plan, as amended for the 1998 calendar year, amending the Plan
referred to in Exhibit 10.10.2 above, filed herewith.

10.11.1# Employment Agreement, dated as of March 1, 1996, between
Registrant and Charles H. Palko, Vice President-Appliances,
filed as Exhibit 10.11.1 to Registrant's Annual Report on Form
10-K for the fiscal year ended December 31, 1996, and
incorporated herein by reference.

10.11.2# Employment Agreement, dated as of July 10, 1996, between
Registrant and Michael E. Ray, President-Tampa Market, filed
as Exhibit 10.11.2 to Registrant's Annual Report on Form 10-K
for the fiscal year ended December 31, 1996, and incorporated
herein by reference.

10.11.3# Employment Agreement, dated as of May 27, 1997, between
Registrant and Billy D. Benton, Executive Vice
President-Operations, filed herewith.

10.11.4# Consulting Agreement, dated as of December 1, 1997, between
Registrant and Kenneth W. Fletcher, Chairman of the Board,
filed herewith.

14
15

11 Calculation of pro forma net earnings for the years ended
December 31, 1993 and 1992, filed on March 25, 1994, as
Exhibit 11 to Registrant's Annual Report on Form 10-K for the
year ended December 31, 1993, Commission File Number 0-22702,
and incorporated herein by reference.

21 Subsidiary of Registrant, filed as Exhibit 21 to Registrant's
Annual Report on Form 10-K for the fiscal year ended December
31, 1994 and incorporated herein by reference.

*23 Independent Auditors' Consent.

24 Powers of attorney.

27 Financial Data Schedules

* Exhibits electronically filed herewith.
** Exhibits incorporated by reference for the first time.
# Constitutes a "management contract or compensatory plan or
arrangement," pursuant to Item 14(a)(3),(c).

15
16

EXHIBIT INDEX

3.1 Amended Articles of Incorporation of Registrant, filed January
10, 1994, as Exhibit 4.1 to Registrant's Form S-8,
Registration File No. 33-73900, and incorporated herein by
reference.

3.2 Amended Code of Regulations of Registrant, filed January 10,
1994, as Exhibit 4.2 to Registrant's Form S-8, Registration
File No. 33-73900, and incorporated herein by reference.

4.1 Amended Articles of Incorporation of Registrant (filed as
Exhibit 3.1).

4.2 Amended Code of Regulations of Registrant (filed as Exhibit
3.2).

4.3 Specimen certificate for Registrant's Common Shares, filed
October 1, 1993 as Exhibit 4.3 to Registrant's Form S-1,
Registration File No. 33-69876, and incorporated herein by
reference.

10.1# Roberds, Inc. 1993 Stock Incentive Plan, filed October 1, 1993
as Exhibit 10.1 to Registrant's Form S-1, Registration File
No. 33-69876, and incorporated herein by reference.

10.1.1# Amendment to Roberds, Inc. 1993 Stock Incentive Plan, filed as
Exhibit 99.1 to Registrant's Form S-8, File No. 33-97262,
filed September 25, 1995, and incorporated herein by
reference.

16
17

10.2# Roberds, Inc. Employee Stock Purchase Plan, filed October 1,
1993 as Exhibit 10.2 to Registrant's Form S-1, Registration
File No. 33-69876, and incorporated herein by reference.

10.3# Roberds, Inc. 1993 Outside Director Stock Option Plan, filed
October 1, 1993 as Exhibit 10.3 to Registrant's Form S-1,
Registration File No. 33-69876, and incorporated herein by
reference.

10.4.1.1 Assignment and Assumption Agreement in connection with the
transfer of ownership of Registrant's facility located at 1000
East Central Avenue, West Carrollton, Ohio from Kenneth W.
Fletcher and Donald C. Wright, an Ohio general partnership, to
Kenneth W. Fletcher, individually, and assigning Registrant's
related lease of the property to Mr. Fletcher, all effective
January 1, 1995, and filed as Exhibit 10.4.1.1 to Registrant's
Annual Report on Form 10-K for the fiscal year ended December
31, 1994 and incorporated herein by reference.

17
18

18
19

Mr. Wright, all effective January 1, 1995 and filed as Exhibit
10.4.3.1 to Registrant's Annual Report on Form 10-K for the
fiscal year ended December 31, 1994 and incorporated herein by
reference.

10.4.9 Rent-Up Guarantee Agreement, filed October 1, 1993 as Exhibit
10.4.9 to Registrant's Form S-1, Registration File No.
33-69876, and incorporated herein by reference.

19
20

20
21

10.10.3# Registrant's Third Amended and Restated Executive Compensation
Plan, as amended for the 1998 calendar year, amending the Plan
referred to in Exhibit 10.10.2 above, filed herewith.

10.11.3# Employment Agreement, dated as of May 27, 1997, between
Registrant and Billy D. Benton, Executive Vice
President-Operations, filed herewith.

10.11.4# Consulting Agreement, dated as of December 1, 1997, between
Registrant and Kenneth W. Fletcher, Chairman of the Board,
filed herewith.

21
22

21 Subsidiary of Registrant, filed as Exhibit 21 to Registrant's
Annual Report on Form 10-K for the fiscal year ended December
31, 1994 and incorporated herein by reference.

*23 Independent Auditors' Consent.

24 Powers of attorney.

27 Financial Data Schedules