<ARTICLE>                     5
<LEGEND>
     THIS SCHEDULE  CONTAINS SUMMARY  FINANCIAL  INFORMATION  EXTRACTED FROM THE
FINANCIAL STATEMENTS OF ACORN HOLDING CORP. FOR THE SECOND QUARTER ENDED JUNE 
30, 1998 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>                  6-MOS 
<FISCAL-YEAR-END>                              DEC-31-1998
<PERIOD-START>                                 JAN-01-1998
<PERIOD-END>                                   JUN-30-1998
<EXCHANGE-RATE>                                1
<CASH>                                         421,856
<SECURITIES>                                   1,260,884
<RECEIVABLES>                                  469,703
<ALLOWANCES>                                   0
<INVENTORY>                                    2,360,814
<CURRENT-ASSETS>                               4,918,904
<PP&E>                                         2,063,706
<DEPRECIATION>                                 2,241,687
<TOTAL-ASSETS>                                 8,843,615
<CURRENT-LIABILITIES>                          1,583,511
<BONDS>                                        0      
<PREFERRED-MANDATORY>                          0      
<PREFERRED>                                    0      
<COMMON>                                       55,389
<OTHER-SE>                                     7,023,122
<TOTAL-LIABILITY-AND-EQUITY>                   8,843,615
<SALES>                                        4,197,009
<TOTAL-REVENUES>                               4,197,009
<CGS>                                          2,945,601
<TOTAL-COSTS>                                  3,874,977
<OTHER-EXPENSES>                               (18,000)
<LOSS-PROVISION>                               0      
<INTEREST-EXPENSE>                             1,919 
<INCOME-PRETAX>                                338,113
<INCOME-TAX>                                   63,110
<INCOME-CONTINUING>                            275,003
<DISCONTINUED>                                 0
<EXTRAORDINARY>                                0
<CHANGES>                                      0      
<NET-INCOME>                                   275,003
<EPS-PRIMARY>                                  0.063  
<EPS-DILUTED>                                  0.063