UNITED STATES SECURITIES AND EXCHANGE COMMISSION
                         Washington, D. C.   20549
                                 FORM 10-K/A


(X)    ANNUAL REPORT PURSUANT TO SECTION 13
       OR 15 (d) OF THE SECURITIES EXCHANGE ACT OF 1934
       For the fiscal year ended December 31, 1995

       OR

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


                        Commission file number 0-4823
                           ACME UNITED CORPORATION
            Exact name of registrant as specified in its charter

           CONNECTICUT                                  06-0236700
  (State or other jurisdiction of                    (I.R.S. Employer
  incorporation or organization)                    Identification No.)


      75 Kings Highway Cutoff,                            06430
       Fairfield, Connecticut                           (Zip Code)
(Address of principal executive offices)


   Registrant's telephone number, including area code: (203) 332-7330
      Securities registered pursuant to Section 12(b) of the Act:

                                                Name of each exchange on
        Title of each class                         which registered
   $2.50 PAR VALUE COMMON STOCK                  AMERICAN STOCK EXCHANGE


    Securities registered pursuant to Section 12 (g) of the Act:  None


Indicate by check mark whether the registrant (l) 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 [ ]

Indicate by check mark if disclosure of delinquent filers pursuant to Item 405
of Regulation S-K is not contained herein, and will not be contained, to the
best of registrant's knowledge, in definitive proxy or information statements
incorporated by reference in Part III of this Form 10-K or any amendment to
this Form 10-K. [ ]

Registrant had 3,337,620 shares outstanding as of March 18, 1996 of its $2.50
par value Common Stock. The aggregate market value of the voting stock held by
non-affiliates of the registrant as of March 18, 1996 was approximately
$12,098,873.

Documents Incorporated By Reference

(1)  Proxy Statement for the annual meeting scheduled for April 22, 1996
     incorporated into 1995 10-K, Part III

 2
PART IV

Item 14. Exhibits, Financial Statement Schedules and Reports on Form 8-K

3. Exhibits
   Exhibit C - Consent of Independent Accountants                page 2

Note: The above index reflects only the changed or amended documents.  All
other documents previously filed with the original Form 10-K (submitted on
March 29, 1996) remain unchanged.





EXHIBIT C
(For Exhibit to Form 10-K, 1995)

CONSENT OF INDEPENDENT ACCOUNTANTS

We consent to the incorporation by reference in the registration statement of
Acme United Corporation on Form S-8 (File No. 33-98918) of our reports
dated March 12, 1996, on our audits of the consolidated financial statements
and financial statement schedule of Acme United Corporation and Subsidiaries
as of December 31, 1995 and 1994, and for the three years in the period ended
December 31, 1995, which reports are included in the Annual Report on
Form 10-K.


/s/ COOPERS & LYBRAND L.L.P.

COOPERS & LYBRAND L.L.P.
Hartford, Connecticut
May 15, 1996







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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 May 17, 1996.


ACME UNITED CORPORATION
 (Registrant)

Signatures                    Titles

/s/ Walter C. Johnsen
___________________________
Walter C. Johnsen             Chief Executive Officer, Chief Financial
                              Officer and Director

/s/ Gary D. Penisten
___________________________
Gary D. Penisten              Chairman of the Board and Director

/s/ Dwight C. Wheeler II
___________________________
Dwight C. Wheeler II          Vice Chairman, Secretary, Treasurer and Director

/s/ Richard L. Windt
___________________________
Richard L. Windt              Controller (Principal Accounting Officer)

/s/ David W. Clark, Jr.
___________________________
David W. Clark, Jr.           Director

George R. Dunbar
___________________________
George R. Dunbar              Director

/s/ Newman M. Marsilius
___________________________
Newman M. Marsilius           Director

/s/ Wayne R. Moore
___________________________
Wayne R. Moore                Director

/s/ Henry C. Wheeler
___________________________
Henry C. Wheeler              Director





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