<ARTICLE> 5 <LEGEND> THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM THE FINANCIAL STATEMENTS OF WPI GROUP, INC. FOR THE THREE MONTHS ENDED DECEMBER 27, 1998 AND IS QUALIFIED IN ITS ENTIRETY BY REFERENCE TO SUCH FINANCIAL STATEMENTS. </LEGEND> <PERIOD-TYPE> 3-MOS <FISCAL-YEAR-END> SEP-26-1999 <PERIOD-END> DEC-27-1998 <CASH> 47,300 <SECURITIES> 0 <RECEIVABLES> 21,478,582 <ALLOWANCES> 1,302,000 <INVENTORY> 15,210,104 <CURRENT-ASSETS> 40,993,198 <PP&E> 21,667,018 <DEPRECIATION> 6,226,204 <TOTAL-ASSETS> 110,245,155 <CURRENT-LIABILITIES> 16,983,174 <BONDS> 0 <PREFERRED-MANDATORY> 0 <PREFERRED> 0 <COMMON> 60,370 <OTHER-SE> 24,665,227 <TOTAL-LIABILITY-AND-EQUITY> 110,245,155 <SALES> 24,198,004 <TOTAL-REVENUES> 24,198,004 <CGS> 13,900,846 <TOTAL-COSTS> 13,900,846 <OTHER-EXPENSES> 8,948,574 <LOSS-PROVISION> 0 <INTEREST-EXPENSE> 1,779,062 <INCOME-PRETAX> (430,478) <INCOME-TAX> (155,000) <INCOME-CONTINUING> (275,478) <DISCONTINUED> 0 <EXTRAORDINARY> 0 <CHANGES> 0 <NET-INCOME> (275,478) <EPS-PRIMARY> (.05) <EPS-DILUTED> (.05)