WARNING: THE EDGAR SYSTEM ENCOUNTERED ERROR(S) WHILE PROCESSING THIS SCHEDULE.

  

<ARTICLE> 5
<LEGEND>
This schedule contains summary financial information extracted from U.S. Energy
Corp.'s Form 10-Q for the quarter ended February 28, 1995 and is qualified in
its entirety by reference to such 10-Q filing.
</LEGEND>
<CIK> 00000101594
<NAME> U.S. ENERGY CORP.
       
                             
<PERIOD-TYPE>                   9-MOS
<FISCAL-YEAR-END>                          MAY-31-1995
<PERIOD-END>                               FEB-28-1995
<CASH>                                         780,700
<SECURITIES>                                         0
<RECEIVABLES>                                1,070,300
<ALLOWANCES>                                    25,100
<INVENTORY>                                  1,486,400
<CURRENT-ASSETS>                             3,496,200
<PP&E>                                      26,890,800
<DEPRECIATION>                               9,507,500
<TOTAL-ASSETS>                              33,295,200
<CURRENT-LIABILITIES>                        3,092,200
<BONDS>                                        918,700
<COMMON>                                        49,900
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                          0
<OTHER-SE>                                  12,021,500
<TOTAL-LIABILITY-AND-EQUITY>                33,295,200
<SALES>                                      4,032,200
<TOTAL-REVENUES>                             6,934,300
<CGS>                                        3,466,800
<TOTAL-COSTS>                                5,315,500
<OTHER-EXPENSES>                             2,873,100
<LOSS-PROVISION>                                     0
<INTEREST-EXPENSE>                             175,000
<INCOME-PRETAX>                            (1,429,300)
<INCOME-TAX>                                         0
<INCOME-CONTINUING>                                  0
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                               (1,315,800)
<EPS-PRIMARY>                                      .27
<EPS-DILUTED>                                      .27