<ARTICLE> 5
<LEGEND>
THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM THE
FINANCIAL STATEMENTS OF SELAS CORPORATION OF AMERICA FOR THE THREE
MONTHS ENDED MARCH 31, 1997 AND IS QUALIFIED IN ITS ENTIRETY BY
REFERENCE TO SUCH FINANCIAL STATEMENTS.
</LEGEND>
       
                             
<PERIOD-TYPE>                   3-MOS
<FISCAL-YEAR-END>                          DEC-31-1997
<PERIOD-END>                               MAR-31-1997
<CASH>                                      10,668,521
<SECURITIES>                                         0
<RECEIVABLES>                               36,127,889
<ALLOWANCES>                                   725,476
<INVENTORY>                                  9,176,014
<CURRENT-ASSETS>                            58,167,897
<PP&E>                                      32,812,222
<DEPRECIATION>                              15,661,828
<TOTAL-ASSETS>                              92,463,356
<CURRENT-LIABILITIES>                       39,994,523
<BONDS>                                      8,953,115
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                          0
<COMMON>                                     3,717,426
<OTHER-SE>                                  34,436,545
<TOTAL-LIABILITY-AND-EQUITY>                92,463,356
<SALES>                                     30,905,010
<TOTAL-REVENUES>                            30,905,010
<CGS>                                       24,460,250
<TOTAL-COSTS>                               24,460,250
<OTHER-EXPENSES>                                     0
<LOSS-PROVISION>                                 8,208
<INTEREST-EXPENSE>                             231,122
<INCOME-PRETAX>                              1,880,093
<INCOME-TAX>                                   717,800
<INCOME-CONTINUING>                          1,162,293
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                 1,162,293
<EPS-PRIMARY>                                      .22
<EPS-DILUTED>                                      .22