<ARTICLE> 5 <CIK> 0000909992 <NAME> THE BEARD COMPANY <MULTIPLIER> 1,000 <PERIOD-TYPE> 6-MOS <FISCAL-YEAR-END> DEC-31-1996 <PERIOD-END> JUN-30-1996 <CASH> 290 <SECURITIES> 0 <RECEIVABLES> 2,392 <ALLOWANCES> 50 <INVENTORY> 2,891 <CURRENT-ASSETS> 6,064 <PP&E> 15,840 <DEPRECIATION> 7,571 <TOTAL-ASSETS> 16,950 <CURRENT-LIABILITIES> 4,310 <BONDS> 0 <PREFERRED-MANDATORY> 1,200 <PREFERRED> 0 <COMMON> 3 <OTHER-SE> 8,750 <TOTAL-LIABILITY-AND-EQUITY> 16,950 <SALES> 6,332 <TOTAL-REVENUES> 7,420 <CGS> 4,483 <TOTAL-COSTS> 8,307 <OTHER-EXPENSES> (932) <LOSS-PROVISION> 7 <INTEREST-EXPENSE> 98 <INCOME-PRETAX> (60) <INCOME-TAX> 0 <INCOME-CONTINUING> (60) <DISCONTINUED> 0 <EXTRAORDINARY> 0 <CHANGES> 0 <NET-INCOME> (60) <EPS-PRIMARY> (.02) <EPS-DILUTED> (.02)