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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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<SEC-DOCUMENT>0000950135-98-004474.txt : 19980806
<SEC-HEADER>0000950135-98-004474.hdr.sgml : 19980806
ACCESSION NUMBER:		0000950135-98-004474
CONFORMED SUBMISSION TYPE:	10-Q
PUBLIC DOCUMENT COUNT:		4
CONFORMED PERIOD OF REPORT:	19980630
FILED AS OF DATE:		19980805
SROS:			NYSE

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			BACOU USA INC
		CENTRAL INDEX KEY:			0001006027
		STANDARD INDUSTRIAL CLASSIFICATION:	OPHTHALMIC GOODS [3851]
		IRS NUMBER:				050470688
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		10-Q
		SEC ACT:		
		SEC FILE NUMBER:	001-14311
		FILM NUMBER:		98677191

	BUSINESS ADDRESS:	
		STREET 1:		10 THURBER BLVD
		CITY:			SMITHFIELD
		STATE:			RI
		ZIP:			02917
		BUSINESS PHONE:		4012330333

	MAIL ADDRESS:	
		STREET 1:		10 THURBER
		CITY:			SMITHFIELD
		STATE:			RI
		ZIP:			02917
</SEC-HEADER>
<DOCUMENT>
<TYPE>10-Q
<SEQUENCE>1
<FILENAME>000095013598004474-001-seq1-10-q.txt
<DESCRIPTION>BACOU USA, INC.
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-10.1
<SEQUENCE>2
<FILENAME>000095013598004474-002-seq2-ex-10-1.txt
<DESCRIPTION>EMPLOYMENT AGREEMENT WITH THOMAS KLEIN
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-11
<SEQUENCE>3
<FILENAME>000095013598004474-003-seq3-ex-11.txt
<DESCRIPTION>COMPUTATION OF PER SHARE EARNINGS
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-27
<SEQUENCE>4
<FILENAME>000095013598004474-004-seq4-ex-27.txt
<DESCRIPTION>FINANCIAL DATA SCHEDULE
</DOCUMENT>
</SUBMISSION>