<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, 1999 AND IS QUALIFIED IN ITS ENTIRETY BY REFERENCE TO
SUCH FINANCIAL STATEMENTS.
</LEGEND>

                             
<PERIOD-TYPE>                   9-MOS
<FISCAL-YEAR-END>                          DEC-31-1999
<PERIOD-END>                               SEP-30-1999
<CASH>                                       3,487,329
<SECURITIES>                                         0
<RECEIVABLES>                               30,002,240
<ALLOWANCES>                                 1,197,890
<INVENTORY>                                 12,544,618
<CURRENT-ASSETS>                            49,849,733
<PP&E>                                      41,465,196
<DEPRECIATION>                              22,038,425
<TOTAL-ASSETS>                              86,825,652
<CURRENT-LIABILITIES>                       35,803,812
<BONDS>                                      4,203,877
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                          0
<COMMON>                                     5,634,968
<OTHER-SE>                                  36,978,500
<TOTAL-LIABILITY-AND-EQUITY>                86,825,652
<SALES>                                     75,609,713
<TOTAL-REVENUES>                            75,609,713
<CGS>                                       60,124,069
<TOTAL-COSTS>                               60,124,069
<OTHER-EXPENSES>                                     0
<LOSS-PROVISION>                                35,055
<INTEREST-EXPENSE>                             749,343
<INCOME-PRETAX>                              1,627,516
<INCOME-TAX>                                   807,935
<INCOME-CONTINUING>                            819,581
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                   819,581
<EPS-BASIC>                                        .16
<EPS-DILUTED>                                      .16