<ARTICLE> 5 <LEGEND> THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM THE CONDENSED CONSOLIDATED FINANCIAL STATEMENTS OF BENTHOS, INC. AND SUBSIDIARY CONTAINED ELSEWHERE IN THIS QUARTERLY REPORT AND IS QUALIFIED IN ITS ENTIRETY BY REFERENCE TO SUCH FINANCIAL STATEMENTS. </LEGEND> <MULTIPLIER> 1,000 <PERIOD-TYPE> 3-MOS <FISCAL-YEAR-END> SEP-30-1998 <PERIOD-START> OCT-01-1997 <PERIOD-END> DEC-31-1997 <CASH> 3,064 <SECURITIES> 0 <RECEIVABLES> 1,459 <ALLOWANCES> 162 <INVENTORY> 2,421 <CURRENT-ASSETS> 7,806 <PP&E> 6,103 <DEPRECIATION> 4,209 <TOTAL-ASSETS> 9,934 <CURRENT-LIABILITIES> 1,809 <BONDS> 442 <PREFERRED-MANDATORY> 0 <PREFERRED> 0 <COMMON> 106 <OTHER-SE> 7,577 <TOTAL-LIABILITY-AND-EQUITY> 9,934 <SALES> 3,404 <TOTAL-REVENUES> 3,404 <CGS> 1,283 <TOTAL-COSTS> 1,524 <OTHER-EXPENSES> 312 <LOSS-PROVISION> 0 <INTEREST-EXPENSE> 16 <INCOME-PRETAX> 308 <INCOME-TAX> 118 <INCOME-CONTINUING> 190 <DISCONTINUED> 0 <EXTRAORDINARY> 0 <CHANGES> 0 <NET-INCOME> 190 <EPS-PRIMARY> .15 <EPS-DILUTED> .14