<ARTICLE> 5 <CIK> 0000022701 <NAME> COMMUNICATIONS SYSTEMS, INC. <MULTIPLIER> 1 <CURRENCY> U.S. DOLLARS <PERIOD-TYPE> 6-MOS <FISCAL-YEAR-END> DEC-31-1999 <PERIOD-START> JAN-01-1999 <PERIOD-END> JUN-30-1999 <EXCHANGE-RATE> 1 <CASH> 13,598,920 <SECURITIES> 0 <RECEIVABLES> 21,451,992 <ALLOWANCES> 1,254,802 <INVENTORY> 17,901,924 <CURRENT-ASSETS> 53,879,083 <PP&E> 31,578,765 <DEPRECIATION> 20,592,522 <TOTAL-ASSETS> 87,683,791 <CURRENT-LIABILITIES> 23,756,275 <BONDS> 0 <PREFERRED-MANDATORY> 0 <PREFERRED> 0 <COMMON> 430,655 <OTHER-SE> 63,496,861 <TOTAL-LIABILITY-AND-EQUITY> 87,683,791 <SALES> 56,404,236 <TOTAL-REVENUES> 56,404,236 <CGS> 37,467,395 <TOTAL-COSTS> 37,467,395 <OTHER-EXPENSES> 13,597,274 <LOSS-PROVISION> 0 <INTEREST-EXPENSE> 321,178 <INCOME-PRETAX> 5,440,149 <INCOME-TAX> 1,220,000 <INCOME-CONTINUING> 4,220,149 <DISCONTINUED> 0 <EXTRAORDINARY> 0 <CHANGES> 0 <NET-INCOME> 4,220,149 <EPS-BASIC> 0.48 <EPS-DILUTED> 0.48