<ARTICLE> 5 <CIK> 0000041980 <NAME> GODDARD INDUSTRIES INC <PERIOD-TYPE> 3-MOS 6-MOS <FISCAL-YEAR-END> SEP-28-1996 SEP-28-1996 <PERIOD-START> JAN-01-1996 OCT-01-1995 <PERIOD-END> MAR-31-1996 MAR-31-1996 <CASH> 0 80,131 <SECURITIES> 0 0 <RECEIVABLES> 0 1,079,147 <ALLOWANCES> 0 34,612 <INVENTORY> 0 2,903,349 <CURRENT-ASSETS> 0 4,144,804 <PP&E> 0 3,400,295 <DEPRECIATION> 0 2,484,136 <TOTAL-ASSETS> 0 5,231,821 <CURRENT-LIABILITIES> 0 689,168 <BONDS> 0 0 <PREFERRED-MANDATORY> 0 0 <PREFERRED> 0 0 <COMMON> 0 20,386 <OTHER-SE> 0 2,867,764 <TOTAL-LIABILITY-AND-EQUITY> 0 5,231,821 <SALES> 2,056,0216 3,847,258 <TOTAL-REVENUES> 2,066,378 3,864,515 <CGS> 1,396,486 2,597,442 <TOTAL-COSTS> 431,923 813,988 <OTHER-EXPENSES> 0 0 <LOSS-PROVISION> 3,000 6,000 <INTEREST-EXPENSE> 25,968 53,972 <INCOME-PRETAX> 212,001 399,113 <INCOME-TAX> 86,900 164,800 <INCOME-CONTINUING> 0 0 <DISCONTINUED> 0 0 <EXTRAORDINARY> 0 0 <CHANGES> 0 0 <NET-INCOME> 125,101 234,313 <EPS-PRIMARY> .06 .012 <EPS-DILUTED> 0 0