FORM 10-Q/A
                  SECURITIES AND EXCHANGE COMMISSION
                      WASHINGTON, D.C. 20549

(Mark One)

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

For the quarterly period ended July 30, 1994.

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

From the transition period from          to

Commission file number  33-13622

                     BRENDLE'S INCORPORATED

Elkin, North Carolina                  56-049-7852

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

      1919 North Bridge Street, Elkin, North Carolina  28621

                       (910) 526 5600
     (Registrant's telephone number, including area code)

    Indicate by check mark whether the registrant has filed all reports 
required to be filed by Section 13 of 15(d) of the Securities Exchange 
Act of 1934 during the preceding 12 months (or for such shorter period 
that registrant was required to file such reports and (2) has been 
subject to such filing requirements for the past 90 days.

Yes  X    No



              APPLICABLE ONLY TO ISSUERS INVOLVED IN BANKRUPTCY
                 PROCEEDINGS DURING THE PRECEDING FIVE YEARS:

Indicate by check mark whether the registrant has filed all documents 
and reports required to be filed by Sections 12, 13, 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        Not Applicable


                    APPLICABLE ONLY TO CORPORATE ISSUERS:

Indicate the number of shares outstanding of each of the issuer's 
classes of common stock, as of the latest practicable date.

At July 30, 1994, there were 12,760,644 shares of the issuer's 
Common Stock outstanding.






                            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 thereunto duly authorized.


                                    BRENDLE'S INCORPORATED
                                    (Registrant)
                                    (David R. Renegar signature appears here)
                                    David R. Renegar
                                    Vice President and 
                                       Chief Financial Officer

Date: March 15, 1995



                          EXHIBIT INDEX

   Any document referred to below as being incorporated by reference 
is so incorporated to the files of the Securities and Exchange Commission, 
Washington, DC 20549. The term "Company" herein refers to Brendle's 
Incorporated.

                                                          Number in
Exhibit Number per                                        Sequential
Item 601 of                                               Numbering
Regulation S-K          Description of Exhibit*           System

27                      Financial Data Schedule