-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: keymaster@town.hall.org
Originator-Key-Asymmetric:
 MFkwCgYEVQgBAQICAgADSwAwSAJBALeWW4xDV4i7+b6+UyPn5RtObb1cJ7VkACDq
 pKb9/DClgTKIm08lCfoilvi9Wl4SODbR1+1waHhiGmeZO8OdgLUCAwEAAQ==
MIC-Info: RSA-MD5,RSA,
 gD55km4qwM1d8CqVkenqpXVWXrGfYcUpk0WSdMFAi14kZbQRx/2M6tLHKSOH49RR
 VmMXrDEedoHBbQPkRNNtlQ==

<IMS-DOCUMENT>0000950152-95-001263.txt : 19950621
<IMS-HEADER>0000950152-95-001263.hdr.sgml : 19950621
ACCESSION NUMBER:		0000950152-95-001263
CONFORMED SUBMISSION TYPE:	10-Q
PUBLIC DOCUMENT COUNT:		2
CONFORMED PERIOD OF REPORT:	19950430
FILED AS OF DATE:		19950614
SROS:			NASD

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			ABS INDUSTRIES INC /DE/
		CENTRAL INDEX KEY:			0000313368
		STANDARD INDUSTRIAL CLASSIFICATION:	3460
		IRS NUMBER:				340074580
		STATE OF INCORPORATION:			OH
		FISCAL YEAR END:			1031

	FILING VALUES:
		FORM TYPE:		10-Q
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	000-09556
		FILM NUMBER:		95547030

	BUSINESS ADDRESS:	
		STREET 1:		P O BOX 630
		STREET 2:		4230 INTERSTATE SQ I SUITE 300
		CITY:			WILLOUGHBY
		STATE:			OH
		ZIP:			44094
		BUSINESS PHONE:		2169462274

	MAIL ADDRESS:	
		STREET 1:		P O BOX 630
		STREET 2:		4230 INTERSTATE SQ I SUITE 300
		CITY:			WILLOUGHBY
		STATE:			OH
		ZIP:			44094
</IMS-HEADER>
<DOCUMENT>
<TYPE>10-Q
<SEQUENCE>1
<FILENAME>000095015295001263-001-seq1-10-q.txt
<DESCRIPTION>ABS INDUSTRIES, INC.    10-Q
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-27
<SEQUENCE>2
<FILENAME>000095015295001263-002-seq2-ex-27.txt
<DESCRIPTION>EXHIBIT 27
</DOCUMENT>
</SUBMISSION>