
                                  UNITED STATES
                       SECURITIES AND EXCHANGE COMMISSION

                             Washington, D.C. 20549


                                   FORM 8-K/A


                                 CURRENT REPORT


                     Pursuant to Section 13 or 15(d) of the
                         Securities Exchange Act of 1934



          Date of Report (Date of earliest event reported) May 30, 1997
          -------------------------------------------------------------


                                 BACOU USA, INC.
             ------------------------------------------------------
             (Exact name of registrant as specified in its charter)



                                    DELAWARE
                 ----------------------------------------------
                 (State or other jurisdiction of incorporation)


                 0-28040                         05-0470688
           ------------------------------------------------------------
           (Commission File Number)   (IRS Employer Identification No.)


                   10 Thurber Boulevard, Smithfield, RI    02917
                ---------------------------------------------------
               (Address of principal executive offices) (Zip Code)


        Registrant's telephone number, including area code: 401-233-0333
                                                            ------------




<PAGE>


Item 7. Financial Statements and Exhibits.
        ----------------------------------
(a)     Financial Statements of Businesses Acquired

        Consolidated  Balance  Sheet of Comasec  Holdings,  Inc. and
        subsidiary ("Comasec") at December 31, 1996

        Consolidated Statement of Income of Comasec for the year
        ended December 31, 1996

        Consolidated Statement of Shareholder's Equity of Comasec for the year
        ended December 31, 1996

        Consolidated  Statement of Cash  Flows of  Comasec  for the  year  ended
        December 31, 1996

        Consolidated Condensed Balance Sheet of Comasec at March 31, 1997 
        (Unaudited)

        Consoldated  Condensed  Statements of Income of Comasec for the three
        months ended March 31, 1997 and 1996 (Unaudited)

        Consoldated  Condensed Statements of Cash Flows of Comasec for the three
        months ended March 31, 1997 and 1996 (Unaudited)

(b)     Pro Forma Financial Information

        Unaudited Pro Forma Consolidated  Statement of Income of Bacou USA, Inc.
        ("Bacou USA") and Comasec for the year ended December 31, 1996

        Unaudited Pro Forma Consolidated  Balance Sheet of Bacou USA and Comasec
        at March 31, 1997

        Unaudited  Pro Forma  Consolidated  Statement of Income of Bacou USA and
        Comasec for the three months ended March 31, 1997

(c)     Exhibits

        Item 601
        --------
        Exhibit                    Exhibit Title
        ------------------         -------------
          Exhibit 23               Consent of Price Waterhouse LLP

          Exhibit 99(a)            Unaudited Financial  Statements of Survivair,
                                   Inc.  for 1996  and  1995  (incorporated   by
                                   reference  to  Exhibit  99(a) of the Form 8-K
                                   filed May 12, 1997)

          Exhibit 99(b)            Report  and  Consolidated  Audited  Financial
                                   Statements  of   Comasec    Holdings,    Inc.
                                   ("Comasec")  and subsidary as of December 31,
                                   1996; as described in Item 7(a) above

          Exhibit 99(c)            Unaudited  Consolidated  Condensed  Financial
                                   Statements  of Comasec  as of March 31,  1997
                                   and for the three months ended March 31, 1997
                                   and 1996 as described in Item 7(a) above
     
          Exhibit 99(d)            Unaudited Pro Forma  Consolidated  Statements
                                   of Income for Bacou USA,  Inc.  ("Bacou") and
                                   Comasec for the year ended  December 31, 1996
                                   as described in Item 7(b) above

          Exhibit 99(e)            Unaudited  Pro  Forma  Consolidated   Balance
                                   Sheets of Bacou and  Comasec  as of March 31,
                                   1997 as described in Item 7(b) above

          Exhibit 99(f)            Unaudited Pro Forma  Consolidated  Statements
                                   of Income of Bacou and  Comasec for the three
                                   months  ended March 31, 1997 as  described in
                                   Item 7(b) above


<PAGE>

                                   SIGNATURES

     Pursuant to the  requirements  of the  Securities  Exchange Act of 1934, as
amended,  the Registrant has duly caused this amended report to be signed on its
behalf by the undersigned hereunto duly authorized.


                                 BACOU USA, INC.
                                 Registrant


                                 By: /s/ Philip B. Barr
                                   _________________________________
                                   Philip B. Barr
                                   Executive Vice President and
                                   Chief Financial Officer



Dated:  August 14, 1997


