<ARTICLE>                                            5
<LEGEND>
     THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM THE
FINANCIAL STATEMENTS OF ACORN HOLDING CORP. AND IS QUALIFIED IN ITS ENTIRETY BY
REFERENCE TO SUCH FINANCIAL STATEMENTS.
</LEGEND>
<CIK>                   0000737243
<NAME>                  ACORN HOLDING CORP.
<MULTIPLIER>                                   1
<CURRENCY>                                     U.S. DOLLARS

                             
<PERIOD-TYPE>                   YEAR
<FISCAL-YEAR-END>                              DEC-31-2000
<PERIOD-START>                                 JAN-1-2000
<PERIOD-END>                                   MAR-31-2000
<EXCHANGE-RATE>                                1
<CASH>                                         853,841
<SECURITIES>                                   203,956
<RECEIVABLES>                                  554,891
<ALLOWANCES>                                   0
<INVENTORY>                                    2,280,225
<CURRENT-ASSETS>                               4,078,512
<PP&E>                                         1,781,163
<DEPRECIATION>                                 1,090,453
<TOTAL-ASSETS>                                 7,609,922
<CURRENT-LIABILITIES>                          995,457
<BONDS>                                        0
<PREFERRED-MANDATORY>                          0
<PREFERRED>                                    0
<COMMON>                                       16,280
<OTHER-SE>                                     6,238,655
<TOTAL-LIABILITY-AND-EQUITY>                   7,609,922
<SALES>                                        1,639,551
<TOTAL-REVENUES>                               1,639,551
<CGS>                                          1,187,451
<TOTAL-COSTS>                                  1,560,118
<OTHER-EXPENSES>                               0
<LOSS-PROVISION>                               0
<INTEREST-EXPENSE>                             0
<INCOME-PRETAX>                                89,671
<INCOME-TAX>                                   42,693
<INCOME-CONTINUING>                            46,978
<DISCONTINUED>                                 0
<EXTRAORDINARY>                                0
<CHANGES>                                      0
<NET-INCOME>                                   46,978
<EPS-BASIC>                                    .03
<EPS-DILUTED>                                  .03