[ARTICLE] 5 [RESTATED] [CIK] 0000352956 [NAME] FAFCO, INC. [PERIOD-TYPE] YEAR [FISCAL-YEAR-END] DEC-31-1996 [PERIOD-END] JAN-01-1996 [CASH] 88,200 [SECURITIES] 0 [RECEIVABLES] 2,736,600 [ALLOWANCES] 574,400 [INVENTORY] 835400 [CURRENT-ASSETS] 3420200 [PP&E] 2465800 [DEPRECIATION] (2116200) [TOTAL-ASSETS] 4263200 [CURRENT-LIABILITIES] 2217500 [BONDS] 951400 [PREFERRED-MANDATORY] 0 [PREFERRED] 0 [COMMON] 412200 [OTHER-SE] 682100 [TOTAL-LIABILITY-AND-EQUITY] 4263200 [SALES] 8868600 [TOTAL-REVENUES] 8922600 [CGS] 5424900 [TOTAL-COSTS] 5424900 [OTHER-EXPENSES] 0 [LOSS-PROVISION] 75200 [INTEREST-EXPENSE] 169900 [INCOME-PRETAX] 350100 [INCOME-TAX] (36700) [INCOME-CONTINUING] 386800 [DISCONTINUED] 0 [EXTRAORDINARY] 0 [CHANGES] 0 [NET-INCOME] 386800 [EPS-PRIMARY] .12 [EPS-DILUTED] .12