<ARTICLE> 5

<LEGEND>
THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM THE
BELL NATIONAL CORPORATION CONSOLIDATED BALANCE SHEET; (UNAUDITED) FOR
MARCH 31, 1999 AND THE CONSOLIDATED STATEMENT OF OPERATIONS (UNAUDITED) FOR
THE THREE MONTHS ENDED MARCH 31, 1999 AND IS QUALIFIED IN ITS ENTIRETY BY
REFERENCE TO SUCH FINANCIAL STATEMENTS.
</LEGEND>

       
                    
<PERIOD-TYPE>          3-MOS
<FISCAL-YEAR-END>      DEC-31-1999
<PERIOD-END>           MAR-31-1999

<CASH>                                 95 
<SECURITIES>                         0    
<RECEIVABLES>                         143 
<ALLOWANCES>                         0    
<INVENTORY>                            67 
<CURRENT-ASSETS>                      438 
<PP&E>                                123 
<DEPRECIATION>                          7 
<TOTAL-ASSETS>                      1,974 
<CURRENT-LIABILITIES>               1,692 
<BONDS>                              0    
<COMMON>                            1,517 
<PREFERRED-MANDATORY>                0    
<PREFERRED>                          0    
<OTHER-SE>                           0    
<TOTAL-LIABILITY-AND-EQUITY>        1,974 
<SALES>                               311 
<TOTAL-REVENUES>                      311 
<CGS>                                 157 
<TOTAL-COSTS>                         157 
<OTHER-EXPENSES>                      689 
<LOSS-PROVISION>                     0    
<INTEREST-EXPENSE>                      9 
<INCOME-PRETAX>                      (543)
<INCOME-TAX>                         0    
<INCOME-CONTINUING>                  (543)
<DISCONTINUED>                       0    
<EXTRAORDINARY>                      0    
<CHANGES>                            0    
<NET-INCOME>                         (543)
<EPS-PRIMARY>                       (0.04)
<EPS-DILUTED>                       (0.04)