10-Q/A

                                   FORM 10-Q/A
                                (Amendment No. 1)

                       SECURITIES AND EXCHANGE COMMISSION
                             WASHINGTON, D.C. 20549

================================================================================

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

     For the Quarter Ended:  December 31, 1997
                           ----------------------

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

     For the transition period from ____________ to ____________

                         Commission File Number: 0-11412
                                                ----------

                              AMTECH SYSTEMS, INC.
- --------------------------------------------------------------------------------
             (Exact name of Registrant as specified in its charter)


          Arizona                                                86-0411215 
- --------------------------------------------------------------------------------
(State or other jurisdiction of                               (I.R.S. Employer
incorporation or organization)                               Identification No.)


131 South Clark Drive, Tempe, Arizona                                   85281
- --------------------------------------------------------------------------------
(Address of Principal Executive Offices)                              (Zip Code)

Registrant's telephone number, including area code (602) 967-5146
- --------------------------------------------------------------------------------

     The  undersigned  Registrant  hereby  amends its Form 10-Q for the  Quarter
ended December 31, 1997, as follows:

     Exhibit 27 is hereby  replaced  in its  entirety  with the Exhibit 27 filed
with this amendment.  This filing is being made to correct an inadvertent  error
in the eps-primary figure previously disclosed in this schedule.

                                   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.


                                  AMTECH SYSTEMS, INC.


                                  by /s/   Robert T. Hass
                                    ---------------------------------------
                                     Robert T. Hass, Vice-President and
                                     Chief Financial Officer
                                     DATED:  February 19, 1998
                             
                                       14

EX-27

 

<ARTICLE>                     5
<LEGEND>
                              THIS   SCHEDULE    CONTAINS   SUMMARY    FINANCIAL
                              INFORMATION EXTRACTED FROM THE BALANCE SHEET AS OF
                              DECEMBER 31, 1997,  AND THE STATEMENT OF OPERATION
                              AND THE  STATEMENT  OF  CASH  FLOW  FOR THE  THREE
                              MONTHS ENDED DECEMBER 31, 1997 AND IS QUALIFIED IN
                              ITS ENTIRETY BY REFERENCE TO SUCH QUARTERLY REPORT
                              ON FORM 10-Q FOR THE QUARTER  ENDED  DECEMBER  31,
                              1997.

<MULTIPLIER>                                        1
<CURRENCY>                                          U.S. DOLLARS
       
                          
<PERIOD-TYPE>                3-MOS
<FISCAL-YEAR-END>                                   SEP-30-1998
<PERIOD-START>                                      OCT-01-1997
<PERIOD-END>                                        DEC-31-1997
<EXCHANGE-RATE>                                               1
<CASH>                                                1,810,010
<SECURITIES>                                                  0
<RECEIVABLES>                                         3,161,333
<ALLOWANCES>                                            132,000
<INVENTORY>                                           2,080,620
<CURRENT-ASSETS>                                      7,342,099
<PP&E>                                                2,414,032
<DEPRECIATION>                                          842,627
<TOTAL-ASSETS>                                        9,358,205
<CURRENT-LIABILITIES>                                 2,024,357
<BONDS>                                                 210,275
<COMMON>                                                 41,905
<PREFERRED-MANDATORY>                                         0
<PREFERRED>                                                   0
<OTHER-SE>                                            6,979,247
<TOTAL-LIABILITY-AND-EQUITY>                          9,358,205
<SALES>                                               4,060,826
<TOTAL-REVENUES>                                      4,060,826
<CGS>                                                 2,731,814
<TOTAL-COSTS>                                         2,731,814
<OTHER-EXPENSES>                                      1,146,547
<LOSS-PROVISION>                                         11,241
<INTEREST-EXPENSE>                                        4,033
<INCOME-PRETAX>                                         189,340
<INCOME-TAX>                                             80,000
<INCOME-CONTINUING>                                     109,340
<DISCONTINUED>                                                0
<EXTRAORDINARY>                                               0
<CHANGES>                                                     0
<NET-INCOME>                                            109,340
<EPS-PRIMARY>                                               .02
<EPS-DILUTED>                                               .02