<ARTICLE> 5
<LEGEND>
THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM
AUGUST 31, 1995 UNAUDITED FINANCIAL STATEMENTS AND IS QUALIFIED IN
ITS ENTIRETY BY REFERENCE TO SUCH FINANCIAL STATEMENTS.
</LEGEND>
<CIK> 0000101594
<NAME> U.S. ENERGY CORP.
       
                             
<PERIOD-TYPE>                   3-MOS
<FISCAL-YEAR-END>                          MAY-31-1996
<PERIOD-START>                             JUN-01-1995
<PERIOD-END>                               AUG-31-1995
<CASH>                                         804,500
<SECURITIES>                                 7,793,679
<RECEIVABLES>                                1,954,400
<ALLOWANCES>                                    27,800
<INVENTORY>                                  1,420,200
<CURRENT-ASSETS>                             4,260,300
<PP&E>                                      27,614,300
<DEPRECIATION>                               9,908,600
<TOTAL-ASSETS>                              34,506,100
<CURRENT-LIABILITIES>                        1,492,500
<BONDS>                                              0
<COMMON>                                        60,600
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                          0
<OTHER-SE>                                  14,927,600
<TOTAL-LIABILITY-AND-EQUITY>                34,506,100
<SALES>                                      3,792,800
<TOTAL-REVENUES>                             5,665,300
<CGS>                                        3,042,800
<TOTAL-COSTS>                                3,042,800
<OTHER-EXPENSES>                             2,444,600
<LOSS-PROVISION>                                     0
<INTEREST-EXPENSE>                              89,100
<INCOME-PRETAX>                                 88,800
<INCOME-TAX>                                         0
<INCOME-CONTINUING>                             88,800
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                  (22,400)
<EPS-PRIMARY>                                   (.004)
<EPS-DILUTED>                                   (.004)