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                                    UNITED STATES

                         SECURITIES AND EXCHANGE COMMISSION


                               Washington, D.C.  20549

                                      FORM 10-Q

                                     (Mark One)

            X  Quarterly Report Pursuant to Section 13 or 15(d) of the
            Securities Exchange Act of 1934

            For the period ended December 25, 1999

                                         or

               Transition Report Pursuant to Section 13 or 15(d) of the
            Securities Exchange Act of 1934


            Commission File Number:   0-14616


                               J & J SNACK FOODS CORP.
               (Exact name of registrant as specified in its charter)

            (State or other jurisdication of        (I.R.S. Employer
             incorporation or organization)         Identification No.)

                     6000 Central Highway, Pennsauken, NJ 08109
                      (Address of principal executive offices)

                              Telephone (856) 665-9533

                 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.


                      X  Yes                           No

            As of January 14, 2000, there were 9,017,183 shares of the
            Registrant's Common Stock outstanding.






                                        INDEX







                                                                  Page
                                                                  Number
            Part I.   Financial Information

                Item 1.  Consolidated Financial Statements

                    Consolidated Balance Sheets - December 25, 1999
                     and September 25, 1999                          3

                    Consolidated Statements of Earnings - Three
                     Months Ended December 25, 1999 and December
                     26, 1998                                        5

                    Consolidated Statements of Cash Flows - Three
                     Months Ended December 25, 1999 and December
                     26, 1998                                        6

                    Notes to the Consolidated Financial Statements   7

                Item 2.  Management's Discussion and Analysis of
                           Financial Condition and Results of
                           Operations                               11

                Item 3.  Quantitative and Qualitative Disclosures
                           About Market Risk                        13

            Part II.  Other Information

                Item 6.  Exhibits and Reports on Form 8-K           14







                            PART I. FINANCIAL INFORMATION

            Item 1.     Consolidated Financial Statements


                      J & J SNACK FOODS CORP. AND SUBSIDIARIES
                             CONSOLIDATED BALANCE SHEETS
                               (dollars in thousands)
            ASSETS
                                          December 25, September 25,
                                              1999        1999
                                          (Unaudited)
            Current assets
             Cash and cash equivalents     $  1,685    $  5,945
             Short term investment
              securities held to maturity       925         924
             Accounts receivable             28,343      31,881
             Inventories                     17,582      16,187
             Prepaid expenses and deposits    1,861       1,130

                                             50,396      56,067
            Property, plant and equipment,
               at cost
               Land                             795         745
               Buildings                      5,586       5,386
               Plant machinery and
                equipment                    66,893      66,305
               Marketing equipment          142,348     138,335
               Transportation equipment       2,072       2,049
               Office equipment               6,539       6,308
               Improvements                  11,975      11,769
               Construction in progress       2,431       1,356
                                            238,639     232,253

                 Less accumulated deprecia-
                    tion and amortization   135,470     130,292

                                            103,169     101,961
            Other assets
               Goodwill, trademarks and
                rights,less accumulated
                amortization                 50,864      50,821
                Long term investment
                 securities held to
                 maturity                     1,740       1,925
               Sundry                         2,547       2,906
                                             55,151      55,652
                                           $208,716    $213,680

            See accompanying notes to the consolidated financial
            statements.
                                          3





                      J & J SNACK FOODS CORP. AND SUBSIDIARIES

                       CONSOLIDATED BALANCE SHEETS - Continued


               LIABILITIES AND            December 25, September 25,
            STOCKHOLDERS' EQUITY              1999        1999

                                            (dollars in thousands,
                                           except share information)

            Current liabilities
               Current maturities of
                 long-term debt            $  8,159    $  8,214
               Accounts payable              22,536      23,272
               Accrued liabilities            6,885       8,418

                                             37,580      39,904

            Long-term debt, less
               current maturities            30,687      34,660
            Deferred income taxes             7,702       7,702
            Other long-term liabilities         204         245

            Stockholders' equity
               Capital stock
                 Preferred, $1 par value;
                    authorized, 5,000,000
                    shares; none issued           -           -
                 Common, no par value;
                    authorized 25,000
                    shares; issued and
                    outstanding, 9,008
                    and 9,000,respectively    36,969     36,251
            Accumulated other comprehen-
               sive income                   (1,611)     (1,601)
            Retained earnings                97,185      96,519

                                            132,543     131,169
                                           $208,716    $213,680

            See accompanying notes to the consolidated financial
            statements.


                                          4





                      J & J SNACK FOODS CORP. AND SUBSIDIARIES

                         CONSOLIDATED STATEMENTS OF EARNINGS
                                     (Unaudited)
                      (in thousands, except per share amounts)

                                         December 25, December 26,
                                            1999         1998

            Net Sales                      $65,950     $60,549

            Cost of goods sold              33,381      29,567

               Gross profit                 32,569      30,982

            Operating expenses
               Marketing                    20,398      19,607
               Distribution                  7,101       6,676
               Administrative                2,791       2,540
               Amortization of
                intangibles and
                deferred costs                 745         739
                                            31,035      29,562

            Operating income                 1,534       1,420

            Other income (deductions)
               Investment income               136         126
               Interest expense               (686)       (879)
               Sundry                           73         255

               Earnings before
                income taxes                 1,057         922

            Income taxes                       391         341

               NET EARNINGS                $   666     $   581

            Earnings per diluted share       $ .07       $ .06

            Weighted average number
               of diluted shares             9,381       9,541

            Earnings per basic share         $ .07       $ .06

            Weighted average number
               of basic shares               9,004       9,036

            See accompanying notes to the consolidated financial
            statements
                                          5

                      J & J SNACK FOODS CORP. AND SUBSIDIARIES
                        CONSOLIDATED STATEMENTS OF CASH FLOWS
                             (Unaudited) (in thousands)

                                               December 25, December 26,
                                                   1999        1998
            Operating activities:
               Net earnings                       $   666    $  581
            Adjustments to reconcile net
             earnings to net cash provided
             by operating activities:
               Depreciation and amortization
                of fixed assets                     6,354     5,878
               Amortization of intangibles            911       851
               Other adjustments                      (48)      (24)
               Changes in assets and liabilities,
                net of effects from purchase of
                companies
                  Decrease in accounts receivable   3,542     8,039
                  Increase in inventories          (1,132)   (1,159)
                  Increase in prepaid expenses       (731)     (556)
                  Decrease in accounts payable
                    and accrued liabilities        (1,676)   (4,409)
               Net cash provided by operating
                activities                          7,886     9,201
            Investing activities:
             Purchase of property, plant
               and equipment                       (7,177)   (6,509)
             Payments for purchases of
               companies, net of cash
               acquired and debt assumed           (1,280)        -
             Proceeds from investments
               held to maturity                       185       115
             Other                                     68        21
             Net cash used in investing
                activities                         (8,204)   (6,373)
            Financing activities:
             Proceeds from issuance of stock          102       363
             Proceeds from borrowings               3,000         -
             Payments to repurchase common stock      (19)        -
             Payments of long-term debt            (7,025)   (5,050)
               Net cash used in financing
                activities                         (3,942)   (4,687)
               Net decrease in cash and
                cash equivalents                   (4,260)   (1,859)
            Cash and cash equivalents at
             beginning of period                    5,945     3,204
            Cash and cash equivalents at
             end of period                        $ 1,685    $1,345

            See accompanying notes to the consolidated financial
            statements
                                          6





                     J & J SNACK FOODS CORP. AND SUBSIDIARIES

                  NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS


           Note 1   In the opinion of management, the accompanying
                    unaudited consolidated financial statements contain
                    all adjustments (consisting of only normal recurring
                    adjustments) necessary to present fairly the
                    financial position and the results of operations and
                    cash flows.

                    The results of operations for the three months ended
                    December 25, 1999 and December 26, 1998 are not
                    necessarily indicative of results for the full year.
                    Sales of the Company's retail stores are generally
                    higher in the first quarter due to the holiday
                    shopping season.  Sales of the Company's frozen
                    beverages and Italian ice are generally higher in
                    the third and fourth quarters due to warmer weather.

                    While the Company believes that the disclosures
                    presented are adequate to make the information not
                    misleading, it is suggested that these consolidated
                    financial statements be read in conjunction with the
                    consolidated financial statements and the notes
                    included in the Company's Annual Report on Form 10-K
                    for the year ended September 25, 1999.

           Note 2   The Company's calculation of earnings per share in
                    accordance with SFAS No. 128, "Earnings Per Share,"
                    is as follows:

                                    Three Months Ended December 25, 1999
                                      Income        Shares    Per Share
                                   (Numerator)  (Denominator)   Amount
                                (in thousands, except per share amounts)

           Basic EPS
           Net Income available
            to common stockholders    $  666     9,004         $.07

           Effect of Dilutive Securities

           Options                         -       377            -

           Diluted EPS
           Net Income available to
            common stockholders plus
            assumed conversions       $  666      9,381        $.07


                                          7





                                   Three Months Ended December 26, 1998
                                      Income        Shares    Per Share
                                    (Numerator) (Denominator)   Amount
                                (in thousands, except per share amounts)

           Basic EPS
           Net Income available
            to common stockholders    $  581       9,036       $.06

           Effect of Dilutive Securities
           Options                         -         505          -

           Diluted EPS
           Net Income available to common
            stockholders plus assumed
            conversions               $  581       9,541       $.06


            Note 3  Inventories consist of the following:


                                             December 25, September 25,
                                                1999          1999
                                                  (in thousands)

                    Finished goods           $ 8,349     $ 8,118
                    Raw materials              1,819       1,579
                    Packaging materials        2,233       1,770
                    Equipment parts & other    5,181       4,720
                                             $17,582     $16,187

            Note 4  In fiscal year 1999, the Company adopted SFAS No.
                    131, "Disclosures about Segments of an Enterprise
                    and Related Information".  SFAS No. 131 superceded
                    SFAS 14, "Financial Reporting for Segments of a
                    Business Enterprise", replacing the "industry
                    segment" approach with the "management approach".
                    The management approach designates the internal
                    organization that is used by management for making
                    operating decisions and assessing performance as the
                    source of the Company's reportable segments, as well
                    as disclosures about products and services and major
                    customers.  The adoption of SFAS No. 131 did not
                    affect the results of operations or the financial
                    position of the Company.

                    Using the guidelines set forth in SFAS No. 131, the
                    Company has two reportable segments: Snack Foods and



                                          8





                    Frozen Beverages.  Snack Foods manufactures and
                    distributes snack foods and bakery items.  Frozen
                    Beverages markets and distributes frozen beverage
                    products.  The segments are managed as strategic
                    business units due to their distinct production
                    processes and capital requirements.

                    The Company evaluates each segment's performance
                    based on income or loss before taxes, excluding
                    corporate and other unallocated expenses and non-
                    recurring charges.  Information regarding the
                    operations in these reportable segments is as
                    follows:
                                        Three Months Ended
                                   December 25,    December 26,
                                      1999             1998
                                         (in thousands)
            Sales:
               Snack Foods            $ 45,638      $ 43,674
               Frozen Beverages         20,312        16,875
                                      $ 65,950      $ 60,549

            Depreciation and Amortization:
               Snack Foods            $  3,384      $  3,155
               Frozen Beverages          3,881         3,574
                                      $  7,265      $  6,729

            Income Before Taxes:
               Snack Foods            $  3,360      $  2,799
               Frozen Beverages         (2,303)       (1,877)
                                      $  1,057      $    922

            Capital Expenditures:
               Snack Foods            $  2,440      $  2,938
               Frozen Beverages          4,737         3,571
                                      $  7,177      $  6,509

            Assets:
               Snack Foods            $106,603      $105,360
               Frozen Beverages        102,113        99,426
                                      $208,716      $204,786

                    Sales  to  a  single   Snack  Foods'  customer  were
                    approximately 11% and 12% of the Company's sales for
                    the periods  ending December  25, 1999  and December
                    26, 1998, respectively.




                                             9





           Note 5   In June 1998, SFAS No. 133 "Accounting for
                    Derivative Instruments and Hedging Activities" was
                    issued.  Subsequent to this statement, SFAS No. 137
                    was issued, which amended the effective date of SFAS
                    No. 133 to be all fiscal quarters of all fiscal
                    years beginning after June 15, 2000.  Based on the
                    Company's minimal use of derivatives at the current
                    time, management does not anticipate the adoption of
                    SFAS No. 133 will have a significant impact on
                    earnings or financial position of the Company.
                    However, the impact from adopting SFAS No. 133 will
                    depend on the nature and purpose of the derivatives
                    instruments in use by the Company at that time.









































                                         10





            Item 2. Management's Discussion and Analysis of
                      Financial Condition and Results of Operations

            Liquidity and Capital Resources

                 The Company's current cash and marketable securities
            balances and cash expected to be provided by future
            operations are its primary sources of liquidity.  The
            Company believes that these sources, along with its
            borrowing capacity, are sufficient to fund future growth
            and expansion.

                 In the quarters ended December 25, 1999 and December
            26, 1998 fluctuations in the valuation of the Mexican peso
            caused a decrease of $10,000 and an increase of $27,000 in
            stockholders' equity because of the revaluation of the net
            assets of the Company's Mexican frozen beverage subsidiary.

                 Available to the Company are unsecured general purpose
            bank lines of credit totalling $30,000,000.  Borrowings
            under the lines at December 25, 1999 were $9,000,000.

            Results of Operations

                 Net sales increased $5,401,000 or 9% for the three
            months ended December 25, 1999 compared to the three months
            ended December 26, 1998.

            SNACK FOODS

                 Sales to food service customers increased $1,449,000
            or 6% in the first quarter to $26,240,000. Approximately
            80% of this increase resulted from the acquisition of the
            Camden Creek Bakery cookie business in February 1999. Soft
            pretzel sales of $15,436,000 to the food service market
            were essentially unchanged from last year. Italian ice and
            frozen juice treat and dessert sales increased 3% to
            $4,432,000 in the three months. Churro sales to food
            service customers decreased 12% to $2,454,000 in the
            quarter due primarily to decreased unit sales to one
            customer.  Cookie sales increased 113% to $2,818,000 from
            $1,325,000 last year primarily due to the acquisition of

            the Camden Creek cookie business.

                 Sales of products to retail supermarkets decreased
            $188,000 or 2% in the first quarter.  Soft  pretzel sales
            for the first quarter were down 3% to $5,488,000. Sales
            of the flagship SUPERPRETZEL brand soft pretzels, excluding
            SOFTSTIX, decreased 8% in the first quarter.  An


                                         11





            advertising campaign which began in last year's first
            quarter helped boost year ago pretzel sales. Sales of
            Italian Ice decreased $36,000 or 2% to $1,596,000 in the
            first quarter.

                 Bakery sales increased $868,000 or 12% to $8,111,000
            in the first quarter due to increased sales across our
            customer base. Sales of our Bavarian Pretzel Bakery
            decreased $165,000 or 4% to $3,734,000 in the quarter from
            last year.

            FROZEN BEVERAGES

                 Frozen beverage and related product sales increased
            $3,437,000 or 20% to $20,312,000 in the first quarter.
            Beverage sales alone increased 13% to $16,982,000 and gross
            profit on beverage sales increased 6%.  Service and lease
            revenue increased $1,492,000 from the first quarter of
            fiscal year 1999 due primarily to service provided to one
            customer.

                 Gross profit as a percentage of sales decreased to 49%
            in the current first quarter from 51% in the year ago
            period.  This gross profit percentage decrease is primarily
            attributable to lower gross profit percentages of the
            increased service and lease revenue of our frozen beverage
            business.

                 Total operating expenses increased $1,473,000 in the
            first quarter but as a percentage of sales decreased to
            47% from 49% in last year's same quarter. Marketing
            expenses decreased to 31% of sales from 32% in last year's
            first quarter.  Distribution expenses and administrative
            expenses as a percent of sales remained at 11% and 4%,
            respectively, compared to last year.  The decrease in
            marketing expenses as a percent of sales is due to lower
            advertising and allowance costs in our retail supermarket
            business.

                 Operating income increased 8%, or $114,000 to
            $1,534,000 in the first quarter from $1,420,000 in last
            year's quarter.

                 Interest expense decreased $193,000 from last year's
            quarter to $686,000 this year due to lower debt levels.


                                         12





                 Sundry income decreased to $73,000 this year from
            $255,000 last year.  Last year's sundry income included
            $250,000 from the favorable settlement of litigation.

                 The  effective income  tax rate  has been  estimated at
            37% this year compared to 37% in last year's quarter.

                 Net earnings  increased $85,000  or 15% in  the current
            three month period to $666,000.

            Item 3. Quantitative and Qualitative Disclosures About
                    Market Risk

                    There has been no material change in the Company's
            assessment of its sensitivity to market risk since its
            presentation set forth, in item 7a.  "Quantitative and
            Qualitative Disclosures About Market Risk," in its 1998
            annual report on Form 10-K filed with the SEC.
































                                         13





                             Part II.  OTHER INFORMATION





            Item 6.  Exhibits and Reports on Form 8-K

                   a)  Exhibits - None

                   b)  Reports on Form 8-K - There were no reports
                       on Form 8-K for the three months ended
                       December 25, 1999.







































                                         14





                                     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.

                                          J & J SNACK FOODS CORP.




            Dated:  February 2, 2000      /s/ Gerald B. Shreiber
                                          Gerald B. Shreiber
                                          President




            Dated:  February 2, 2000      /s/ Dennis G. Moore
                                          Dennis G. Moore
                                          Senior Vice President and
                                          Chief Financial Officer


























                                         15







  


 5
 1000

                             
                   3-MOS
                          SEP-30-2000
                               DEC-25-1999
                                            1685
                                       925
                                    29141
                                     (798)
                                      17582
                                 50396
                                          238639
                                (135470)
                                  208716
                            37580
                                          30687
                                0
                                          0
                                         36969
                                       95574
                    208716
                                          65950
                                 65950
                                            33381
                                    31035
                                     0
                                     0
                                 686
                                   1057
                                       391
                                666
                                       0
                                      0
                                            0
                                       666
                                       0.07
                                     0.07