MACKIE DESIGNS INC.



                    Consolidated Income Statements



                 (In thousands, except per share data)



                              Three months ended   Nine months ended



                                  September 30,       September 30,

                              –––––––––  –––––––––

                                  1998      1997      1998      1997



Net sales                     $ 30,546  $ 21,596  $ 66,117  $ 57,048

Cost of sales                   18,564    13,746    40,376    35,685



Gross profit                    11,982     7,850    25,741    21,363

Operating expenses:

   Marketing and sales           4,096     2,588     9,359     7,456



   Administrative                3,342     1,371     6,568     3,686



   Research and development      1,376     1,459     3,433     4,393



Total operating expenses         8,814     5,418    19,360    15,535



Operating income                 3,168     2,432     6,381     5,828

Interest income



 (expense), net                   (545)      203      (230)      625

Other income (expense)              68      –          46        (7)

                              ––––  ––––  ––––  ––––

Income before provision for

 income taxes and 

 minority interest               2,691     2,635     6,197     6,446

Provision for income taxes         889       817     1,941     2,075



Income before

 minority interest               1,802     1,818     4,256     4,371

Minority interest                  (26)     –         (26)     –

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

Net income                    $  1,776  $  1,818  $  4,230  $  4,371



Basic income per share (a)    $   0.14  $   0.14  $   0.34  $   0.34



Diluted income per share (a)  $   0.14  $   0.13  $   0.33  $   0.33



Shares used in computation

 of basic income per share      12,584    12,806    12,656    12,848

Shares used in computation 

 of diluted income per share    12,917    13,599    13,007    13,395



     (a) Basic and diluted per share amounts for the three and nine

months ended Sept. 30, 1997 have been restated to comply with

Statement of Financial Accounting Standards No. 128, "Earnings per

Share," which was adopted in the fourth quarter of 1997. As a result

of the restatement, the Company's previously reported net income per

share changed from $0.32 to $0.33 for the nine months.