<ARTICLE> 5
<LEGEND>
THE SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM THE
FINANCIAL STATEMENTS CONTAINED IN ARNOLD INDUSTRIES, INC.'S FORM 10-K
FOR THE TWELVE MONTHS ENDED DECEMBER 31, 1996, AND IS QUALIFIED IN ITS
ENTIRETY BY REFERENCE TO SUCH FINANCIAL STATEMENTS
</LEGEND>
       
                             
<PERIOD-TYPE>                   12-MOS
<FISCAL-YEAR-END>                          DEC-31-1996
<PERIOD-END>                               DEC-31-1996
<CASH>                                      19,704,303
<SECURITIES>                                21,917,940
<RECEIVABLES>                               32,277,713
<ALLOWANCES>                                 1,724,106
<INVENTORY>                                          0
<CURRENT-ASSETS>                            83,684,942
<PP&E>                                     322,812,162
<DEPRECIATION>                             123,198,243
<TOTAL-ASSETS>                             303,112,422
<CURRENT-LIABILITIES>                       43,776,103
<BONDS>                                              0
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                          0
<COMMON>                                    29,942,628
<OTHER-SE>                                 179,204,066
<TOTAL-LIABILITY-AND-EQUITY>               303,112,422
<SALES>                                              0
<TOTAL-REVENUES>                           356,335,292
<CGS>                                                0
<TOTAL-COSTS>                              315,992,825
<OTHER-EXPENSES>                                     0
<LOSS-PROVISION>                             1,232,565
<INTEREST-EXPENSE>                           1,289,159
<INCOME-PRETAX>                             39,452,866
<INCOME-TAX>                                14,043,491
<INCOME-CONTINUING>                         25,409,375
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                25,409,375
<EPS-PRIMARY>                                      .95
<EPS-DILUTED>                                      .95