<ARTICLE> 5 <CIK> 0000052234 <NAME> Winmill & Co. Incorporated <PERIOD-TYPE> 3-MOS <FISCAL-YEAR-END> DEC-31-1999 <PERIOD-START> JAN-01-1999 <PERIOD-END> MAR-31-1999 <CASH> 7,114,234 <SECURITIES> 377,558 <RECEIVABLES> 376,061 <ALLOWANCES> 0 <INVENTORY> 0 <CURRENT-ASSETS> 8,024,911 <PP&E> 895,652 <DEPRECIATION> 765,700 <TOTAL-ASSETS> 10,284,273 <CURRENT-LIABILITIES> 3,003,968 <BONDS> 0 <PREFERRED-MANDATORY> 0 <PREFERRED> 0 <COMMON> 16,551 <OTHER-SE> 7,263,754 <TOTAL-LIABILITY-AND-EQUITY> 7,280,305 <SALES> 0 <TOTAL-REVENUES> 774,806 <CGS> 0 <TOTAL-COSTS> 0 <OTHER-EXPENSES> 776,990 <LOSS-PROVISION> 0 <INTEREST-EXPENSE> 0 <INCOME-PRETAX> (2,184) <INCOME-TAX> 16,347 <INCOME-CONTINUING> (18,531) <DISCONTINUED> 2,354,642 <EXTRAORDINARY> 0 <CHANGES> 0 <NET-INCOME> 2,336,111 <EPS-BASIC> 1.41 <EPS-DILUTED> 1.38