UNITED STATES
               SECURITIES AND EXCHANGE COMMISSION
                     Washington, D.C.  20549


                          SCHEDULE 13G
                                
            Under the Securities Exchange Act of 1934
                       (Amendment No.  )*

                        (Name of Issuer)
                  Communications Systems, Inc.
                                
                 (Title of Class of Securities)
                          Common Stock
                                
                                
                         (CUSIP Number)
                            203900105

Check  the  following  box  if a fee  is  being  paid  with  this
statement.   (A  fee is not required only if the  filing  person:
(1)  has  a  previous  statement  on  file  reporting  beneficial
ownership  of  more than five percent of the class of  securities
described  in  Item 1; and (2) has filed no amendment  subsequent
thereto reporting beneficial ownership of five percent or less of
such class.) (See Rule 13d-7).

*The  remainder  of this cover page shall be  filled  out  for  a
reporting persons initial filing on this form with respect to the
subject  class  of  securities, and for any subsequent  amendment
containing information which would alter the disclosures provided
in a prior cover page.

The  information  required in the remainder of  this  cover  page
shall not be deemed to be filed for the purpose of Section 18  of
the Securities Exchange Act of 1934 (Act) or otherwise subject to
the  liabilities of that section of the Act but shall be  subject
to all other provisions of the Act (however, see the Notes).


1  NAME OF REPORTING PERSON S.S. OR I.R.S. IDENTIFICATION NO. OF
PERSON
     THOMSON HORSTMANN & BRYANT, INC.
     13-3163794

2  CHECK THE APPROPRIATE BOX IF A MEMBER OF A GROUP*
   N/A

3  SEC USE ONLY

4  CITIZENSHIP OR PLACE OF ORGANIZATION
     A NEW YORK CORPORATION
     SADDLE BROOK, NJ  07663

5  SOLE VOTING POWER
     337,000

6  SHARED VOTING POWER
     3,600

7  SOLE DISPOSITIVE POWER
     502,000

8  SHARED DISPOSITIVE POWER
     NONE

9  AGGREGATE AMOUNT BENEFICIALLY OWNED BY EACH REPORTING PERSON
   502,000

10  CHECK BOX IF THE AGGREGATE AMOUNT IN ROW (9) EXCLUDES CERTAIN
SHARES*
     N/A

11  PERCENT OF CLASS REPRESENTED BY AMOUNT IN ROW 9
     5.4%

12  TYPE OF REPORTING PERSON *
     IA

ITEM 1.
     (A) COMMUNICATIONS SYSTEMS, INC.
     (B) 213 S. MAIN ST., HECTOR, MN 55342

ITEM 2.
     (A) THOMSON HORSTMANN & BRYANT, INC.
     (B) PARK 80 WEST, PLAZA TWO, SADDLE BROOK, NJ 07663
     (C) A NEW YORK CORPORATION
     (D) COMMON
     (E) 203900105

ITEM 3.
     (E) INVESTMENT ADVISER REGISTERED UNDER SECTION 203 OF THE
INVESTMENT              ADVISERS ACT OF 1940

ITEM 4.
     (A)  502,000
     (B)  5.4%
     (C)(I)   337,000
          (II)  3,600
          (III)502,000
          (IV)   NONE

ITEM 5.  N/A

ITEM 6.  N/A

ITEM 7.  N/A

ITEM 8.  N/A

ITEM 9.  N/A


ITEM 10. CERTIFICATION
     By signing below I certify that, to the best of my knowledge
and belief, the securities referred to above were acquired in the
ordinary course of business and were not acquired for the purpose
of  and  do  not  have the effect of changing or influencing  the
control of the issuer of such securities and were not acquired in
connection  with  or  as a participant in any transaction  having
such purposes or effect.

                            SIGNATURE

After  reasonable  inquiry and to the best of  my  knowledge  and
belief,  I  certify  that  the  information  set  forth  in  this
statement is true, complete and correct.

                                   Richard A. Horstmann, VP
                                   Date:   1/8/97