<ARTICLE> 5 <CIK> 0000032621 <NAME> EMERSON RADIO CORP. <MULTIPLIER> 1,000 <PERIOD-TYPE> YEAR <FISCAL-YEAR-END> MAR-31-1997 <PERIOD-END> MAR-31-1997 <CASH> 2,640 <SECURITIES> 0 <RECEIVABLES> 18,453 <ALLOWANCES> 6,001 <INVENTORY> 13,329 <CURRENT-ASSETS> 34,918 <PP&E> 5,651 <DEPRECIATION> 3,521 <TOTAL-ASSETS> 58,768 <CURRENT-LIABILITIES> 21,660 <BONDS> 20,856 <PREFERRED-MANDATORY> 0 <PREFERRED> 9,000 <COMMON> 403 <OTHER-SE> 6,626 <TOTAL-LIABILITY-AND-EQUITY> 58,768 <SALES> 173,668 <TOTAL-REVENUES> 178,708 <CGS> 174,184 <TOTAL-COSTS> 174,184 <OTHER-EXPENSES> 22,275 <LOSS-PROVISION> 2,558 <INTEREST-EXPENSE> 3,429 <INCOME-PRETAX> (23,738) <INCOME-TAX> 230 <INCOME-CONTINUING> (23,968) <DISCONTINUED> 0 <EXTRAORDINARY> 0 <CHANGES> 0 <NET-INCOME> (23,968) <EPS-PRIMARY> (0.61) <EPS-DILUTED> (0.61)