<ARTICLE> 5 <LEGEND> THE SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM THE FINANCIAL STATEMENTS OF ALLIS-CHALMERS CORPORATION AS OF AND FOR THE THREE MONTHS ENDED MARCH 31, 1997 AND IS QUALIFIED IN ITS ENTIRETY BY REFERENCE TO SUCH FINANCIAL STATEMENTS. </LEGEND> <MULTIPLIER> 1,000 <PERIOD-TYPE> 3-MOS <FISCAL-YEAR-END> DEC-31-1997 <PERIOD-START> JAN-01-1997 <PERIOD-END> MAR-31-1997 <CASH> 124 <SECURITIES> 900 <RECEIVABLES> 821 <ALLOWANCES> 30 <INVENTORY> 77 <CURRENT-ASSETS> 2,025 <PP&E> 2,385 <DEPRECIATION> 1,361 <TOTAL-ASSETS> 3,049 <CURRENT-LIABILITIES> 7,939 <BONDS> 320 <PREFERRED-MANDATORY> 8,307 <PREFERRED> 0 <COMMON> 0 <OTHER-SE> (22,555) <TOTAL-LIABILITY-AND-EQUITY> (3,049) <SALES> 0 <TOTAL-REVENUES> 1,028 <CGS> 0 <TOTAL-COSTS> 817 <OTHER-EXPENSES> 0 <LOSS-PROVISION> 0 <INTEREST-EXPENSE> 0 <INCOME-PRETAX> (604) <INCOME-TAX> 0 <INCOME-CONTINUING> (604) <DISCONTINUED> 0 <EXTRAORDINARY> 0 <CHANGES> 0 <NET-INCOME> (604) <EPS-PRIMARY> (.60) <EPS-DILUTED> (.60)