<ARTICLE> 5 <CIK> 0000004187 <NAME> INDUSTRIAL SERVICES OF AMERICA, INC. <PERIOD-TYPE> YEAR <FISCAL-YEAR-END> DEC-31-1996 <PERIOD-END> DEC-31-1996 <CASH> 1,371,435 <SECURITIES> 0 <RECEIVABLES> 4,631,587 <ALLOWANCES> 16,000 <INVENTORY> 433,103 <CURRENT-ASSETS> 6,632,345 <PP&E> 3,951,193 <DEPRECIATION> 1,247,001 <TOTAL-ASSETS> 9,439,468 <CURRENT-LIABILITIES> 5,664,281 <BONDS> 0 <PREFERRED-MANDATORY> 0 <PREFERRED> 0 <COMMON> 19,575 <OTHER-SE> 3,589,256 <TOTAL-LIABILITY-AND-EQUITY> 9,439,468 <SALES> 33,846,308 <TOTAL-REVENUES> 34,277,216 <CGS> 29,680,540 <TOTAL-COSTS> 33,535,609 <OTHER-EXPENSES> 2,171 <LOSS-PROVISION> 0 <INTEREST-EXPENSE> 53,268 <INCOME-PRETAX> 739,436 <INCOME-TAX> 278,600 <INCOME-CONTINUING> 460,836 <DISCONTINUED> 0 <EXTRAORDINARY> 0 <CHANGES> 0 <NET-INCOME> 460,836 <EPS-PRIMARY> .24 <EPS-DILUTED> .24