10-Q/A

               SECURITIES AND EXCHANGE COMMISSION
                   Washington, D.C. 20549
                              
                              
                              
                         FORM 10-Q/A
                              
           QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d)
                   OF THE SECURITIES EXCHANGE ACT OF 1934

              For the quarterly period ended July 31, 1994
                       Commission File No. 1-8929
                       ABM INDUSTRIES INCORPORATED
(Exact name of registrant as specified in its charter)

           Delaware                      94-1369354
(State or other jurisdiction of        (IRS Employer
incorporation or organization)     Identification Number)

 50 Fremont Street Suite 2600
       San Francisco, CA                   94105
(Address of principal executive          (Zip Code)
           offices)

  Registrant's telephone number, including area code:  (415)597-4500
                                   
                                   
     Indicate by check mark whether the registrant (1) has filed all
reports required to be filed by Section 13 or 15(d) of the Securities
Exchange Act of 1934 during the preceding 12 months (or for such
shorter period that the registrant was required to file such reports),
and
(2) has been subject to such filing requirements for the past 90
days.

               YES     [X]              NO     [ ]


     Number of shares of Common Stock outstanding as of July
31,1994: 8,978,000.


PART II. OTHER INFORMATION

Item 1. Legal Proceedings - not applicable.





Item 6  Exhibits and Reports on Form 8-K

     (a)  Exhibits:

          3.1  Certificate of Amendment
               of Certificate of Incorporation
               as filed March 16, 1994
          27   Financial Data Schedules

    (b)  Reports on Form 8-K:  No reports on Form 8-K were filed
during the quarter ended July 31, 1994.






                           SIGNATURES


     Pursuant to the requirements of Section 13 or 15(d) 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 on the 19th day of December, 1994.


               ABM INDUSTRIES
                         INCORPORATED
                         (Registrant)
                         
                         
                         
                    By /s/ David H.
                         Hebble David H.
                         Hebble
                    Vice President, Principal Financial
Officer

EX-27

 

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<PERIOD-TYPE>                      9-MOS
<FISCAL-YEAR-END>                  OCT-31-1994
<PERIOD-END>                       JUL-31-1994
<CASH>                                            459
<SECURITIES>                                        0
<RECEIVABLES>                                 136,283
<ALLOWANCES>                                        0
<INVENTORY>                                    15,605
<CURRENT-ASSETS>                              175,889
<PP&E>                                         56,041
<DEPRECIATION>                                 36,316
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<CURRENT-LIABILITIES>                          92,178
<BONDS>                                             0
<COMMON>                                           90
<PREFERRED-MANDATORY>                               0
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<TOTAL-LIABILITY-AND-EQUITY>                  284,661
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<INCOME-TAX>                                    6,903
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