<ARTICLE> 5 <CIK> 0000909992 <NAME> THE BEARD COMPANY <MULTIPLIER> 1,000 <PERIOD-TYPE> 6-MOS <FISCAL-YEAR-END> DEC-31-1997 <PERIOD-END> JUN-30-1997 <CASH> 52 <SECURITIES> 0 <RECEIVABLES> 2860 <ALLOWANCES> (57) <INVENTORY> 621 <CURRENT-ASSETS> 3953 <PP&E> 17971 <DEPRECIATION> (8746) <TOTAL-ASSETS> 15656 <CURRENT-LIABILITIES> 3043 <BONDS> 0 <PREFERRED-MANDATORY> 1200 <PREFERRED> 0 <COMMON> 3 <OTHER-SE> 8250 <TOTAL-LIABILITY-AND-EQUITY> 15656 <SALES> 6809 <TOTAL-REVENUES> 9357 <CGS> 4554 <TOTAL-COSTS> 9650 <OTHER-EXPENSES> (176) <LOSS-PROVISION> 74 <INTEREST-EXPENSE> 187 <INCOME-PRETAX> (378) <INCOME-TAX> 25 <INCOME-CONTINUING> (403) <DISCONTINUED> 0 <EXTRAORDINARY> 0 <CHANGES> 0 <NET-INCOME> (403) <EPS-PRIMARY> (0.14) <EPS-DILUTED> (0.14)