<ARTICLE> 5 <CIK> 0000022701 <NAME> COMMUNICATIONS SYSTEMS, INC. <MULTIPLIER> 1 <CURRENCY> U.S. DOLLARS <PERIOD-TYPE> 12-MOS <FISCAL-YEAR-END> DEC-31-1999 <PERIOD-START> JAN-01-1999 <PERIOD-END> DEC-31-1999 <EXCHANGE-RATE> 1 <CASH> 14,837,655 <SECURITIES> 0 <RECEIVABLES> 22,033,610 <ALLOWANCES> 908,000 <INVENTORY> 21,168,942 <CURRENT-ASSETS> 59,441,737 <PP&E> 32,147,128 <DEPRECIATION> 21,187,460 <TOTAL-ASSETS> 91,476,053 <CURRENT-LIABILITIES> 25,054,261 <BONDS> 0 <PREFERRED-MANDATORY> 0 <PREFERRED> 0 <COMMON> 427,564 <OTHER-SE> 65,994,228 <TOTAL-LIABILITY-AND-EQUITY> 91,476,053 <SALES> 116,932,877 <TOTAL-REVENUES> 116,932,877 <CGS> 76,688,001 <TOTAL-COSTS> 76,688,001 <OTHER-EXPENSES> 28,907,288 <LOSS-PROVISION> 0 <INTEREST-EXPENSE> 690,129 <INCOME-PRETAX> 11,633,722 <INCOME-TAX> 2,620,000 <INCOME-CONTINUING> 9,013,722 <DISCONTINUED> 0 <EXTRAORDINARY> 0 <CHANGES> 0 <NET-INCOME> 9,013,722 <EPS-BASIC> 1.04 <EPS-DILUTED> 1.03