<ARTICLE> 5 <CIK> 0000032621 <NAME> EMERSON RADIO CORP. <MULTIPLIER> 1,000 <PERIOD-TYPE> 3-MOS <FISCAL-YEAR-END> MAR-31-1997 <PERIOD-END> JUN-30-1996 <CASH> 17,508 <SECURITIES> 1,683 <RECEIVABLES> 17,979 <ALLOWANCES> 1,155 <INVENTORY> 31,682 <CURRENT-ASSETS> 77,076 <PP&E> 7,976 <DEPRECIATION> 4,838 <TOTAL-ASSETS> 88,550 <CURRENT-LIABILITIES> 31,966 <BONDS> 20,750 <PREFERRED-MANDATORY> 0 <PREFERRED> 9,000 <COMMON> 403 <OTHER-SE> 26,031 <TOTAL-LIABILITY-AND-EQUITY> 88,550 <SALES> 40,145 <TOTAL-REVENUES> 41,147 <CGS> 38,784 <TOTAL-COSTS> 38,784 <OTHER-EXPENSES> 6,175 <LOSS-PROVISION> 123 <INTEREST-EXPENSE> 812 <INCOME-PRETAX> (4,747) <INCOME-TAX> (24) <INCOME-CONTINUING> (4,723) <DISCONTINUED> 0 <EXTRAORDINARY> 0 <CHANGES> 0 <NET-INCOME> (4,723) <EPS-PRIMARY> (.12) <EPS-DILUTED> (.12)