WARNING: THE EDGAR SYSTEM ENCOUNTERED ERROR(S) WHILE PROCESSING THIS SCHEDULE. 	 <ARTICLE> 5	 <LEGEND> THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM THE CONSOLIDATED FINANCIAL STATEMENTS OF COMPUTATIONAL SYSTEMS INCORPORATED FOR THE QUARTER ENDED SEPTEMBER 31, 1997 AND IS QUALIFIED IN ITS ENTIRETY BY REFERENCE TO SUCH CONSOLIDATED FINANCIAL STATEMENTS. </LEGEND> <NAME> COMPUTATIONAL SYSTEMS INCORPORATED <PERIOD-TYPE> 9-MOS <FISCAL-YEAR-END> DEC-31-1997 <PERIOD-END> SEP-30-1997 <CASH> 521,156 <SECURITIES> 0 <RECEIVABLES> 18,549,626 <ALLOWANCES> 198,476 <INVENTORY> 3,745,943 <CURRENT-ASSETS> 22,745,620 <PP&E> 22,740,103 <DEPRECIATION> 7,683,609 <TOTAL-ASSETS> 46,132,129 <CURRENT-LIABILITIES> 10,581,834 <BONDS> 0 <PREFERRED-MANDATORY> 0 <PREFERRED> 0 <COMMON> 18,735,221 <OTHER-SE> 15,950,636 <TOTAL-LIABILITY-AND-EQUITY> 46,132,129 <SALES> 28,626,729 <TOTAL-REVENUES> 45,376,120 <CGS> 6,974,295 <TOTAL-COSTS> 19,135,260 <OTHER-EXPENSES> 24,027,901 <LOSS-PROVISION> 152,374 <INTEREST-EXPENSE> 98,222 <INCOME-PRETAX> 3,298,704 <INCOME-TAX> 1,085,745 <INCOME-CONTINUING> 2,212,959 <DISCONTINUED> 0 <EXTRAORDINARY> 0 <CHANGES> 0 <NET-INCOME> 2,212,959 <EPS-PRIMARY> 0.43 <EPS-DILUTED> 0.43