<ARTICLE> 5
<LEGEND>
This schedule contains summary financial information extracted from the
financial statements of Selas Corporation of America for the year
ended December 31, 1997 and is qualified in its entirety by reference to
such financial statements.
</LEGEND>
       
                             
<PERIOD-TYPE>                   12-MOS
<FISCAL-YEAR-END>                          DEC-31-1997
<PERIOD-END>                               DEC-31-1997
<CASH>                                       3,034,903
<SECURITIES>                                         0
<RECEIVABLES>                               31,612,980
<ALLOWANCES>                                   681,355
<INVENTORY>                                  9,999,140
<CURRENT-ASSETS>                            47,725,699
<PP&E>                                      34,602,452
<DEPRECIATION>                              17,284,665
<TOTAL-ASSETS>                              81,795,064
<CURRENT-LIABILITIES>                       29,083,845
<BONDS>                                      7,015,080
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                          0
<COMMON>                                     5,589,324
<OTHER-SE>                                  34,810,189
<TOTAL-LIABILITY-AND-EQUITY>                81,795,064
<SALES>                                    111,164,563
<TOTAL-REVENUES>                           111,164,563
<CGS>                                       87,703,693
<TOTAL-COSTS>                               87,703,693
<OTHER-EXPENSES>                                     0
<LOSS-PROVISION>                                15,833
<INTEREST-EXPENSE>                           1,039,524
<INCOME-PRETAX>                              6,361,165
<INCOME-TAX>                                 1,973,956
<INCOME-CONTINUING>                          4,387,209
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                 4,387,209
<EPS-PRIMARY>                                     0.84
<EPS-DILUTED>                                     0.82