<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