<ARTICLE> 5
<LEGEND>
THIS SCHEDULE CONTAINS DATA EXTRACTED FROM THE CONSOLIDATED BALANCE SHEETS
AND THE CONSOLIDATED STATEMENTS OF OPERATIONS AND IS QUALIFIED IN ITS
ENTIRETY BY REFERENCE TO SUCH FINANCIAL STATEMENTS.
</LEGEND> 
<CIK> 0000717422
<NAME> LINCOLN LOGS LTD.
       
                             
<PERIOD-TYPE>                   3-MOS
<FISCAL-YEAR-END>                          JAN-31-1997
<PERIOD-START>                             FEB-01-1996
<PERIOD-END>                               APR-30-1996
<CASH>                                         440,170
<SECURITIES>                                         0
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<ALLOWANCES>                                     9,000
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<PP&E>                                       4,910,392
<DEPRECIATION>                               3,056,576
<TOTAL-ASSETS>                               3,882,526
<CURRENT-LIABILITIES>                        3,622,428
<BONDS>                                        740,608
<PREFERRED-MANDATORY>                                0
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<OTHER-SE>                                   (494,071)
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<SALES>                                        864,504
<TOTAL-REVENUES>                               864,504
<CGS>                                          612,807
<TOTAL-COSTS>                                  612,807
<OTHER-EXPENSES>                                     0
<LOSS-PROVISION>                                     0
<INTEREST-EXPENSE>                              46,966
<INCOME-PRETAX>                              (412,003)
<INCOME-TAX>                                         0
<INCOME-CONTINUING>                          (412,003)
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<CHANGES>                                            0
<NET-INCOME>                                 (412,003)
<EPS-PRIMARY>                                    (.44)
<EPS-DILUTED>                                    (.44)