<ARTICLE> 5
<LEGEND>
THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM THE
FINANCIAL STATEMENTS OF SELAS CORPORATION OF AMERICA FOR THE NINE MONTHS ENDED
SEPTEMBER 30, 1995 AND IS QUALIFIED IN ITS ENTIRETY BY REFERENCE TO SUCH
FINANCIAL STATEMENTS.
</LEGEND>
<RESTATED> 
       
                             
<PERIOD-TYPE>                   9-MOS
<FISCAL-YEAR-END>                          DEC-31-1995
<PERIOD-END>                               SEP-30-1995
<CASH>                                       5,550,217
<SECURITIES>                                         0
<RECEIVABLES>                               20,742,260
<ALLOWANCES>                                   551,348
<INVENTORY>                                  9,289,830
<CURRENT-ASSETS>                            37,755,554
<PP&E>                                      29,625,112
<DEPRECIATION>                              13,028,687
<TOTAL-ASSETS>                              69,080,740
<CURRENT-LIABILITIES>                       19,218,110
<BONDS>                                      9,919,283
<COMMON>                                     3,702,426
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                          0
<OTHER-SE>                                  30,585,144
<TOTAL-LIABILITY-AND-EQUITY>                69,080,740
<SALES>                                     54,159,475
<TOTAL-REVENUES>                            54,159,475
<CGS>                                       39,673,818
<TOTAL-COSTS>                               39,673,818
<OTHER-EXPENSES>                                     0
<LOSS-PROVISION>                                12,146
<INTEREST-EXPENSE>                             975,208
<INCOME-PRETAX>                              2,730,347
<INCOME-TAX>                                 1,256,649
<INCOME-CONTINUING>                          1,473,698
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                 1,473,698
<EPS-PRIMARY>                                     0.43
<EPS-DILUTED>                                     0.00