<ARTICLE> 5
<LEGEND>
This schedule contains summary financial information extracted from the
balance sheets and statements of operations found on pages 3-5 of the
Company's Form 10-QSB for the year to date, and is qualified in its entirety
by reference to such financial statements.
</LEGEND>
<CIK> 0000789547
<NAME> ASHA CORPORATION
<PERIOD-TYPE>                   3-MOS
<FISCAL-YEAR-END>                          SEP-30-1996
<PERIOD-END>                               DEC-31-1996
<CASH>                                           1,960
<SECURITIES>                                         0
<RECEIVABLES>                                1,105,167
<ALLOWANCES>                                         0
<INVENTORY>                                          0
<CURRENT-ASSETS>                             1,117,166
<PP&E>                                         186,586
<DEPRECIATION>                                       0
<TOTAL-ASSETS>                               2,260,398
<CURRENT-LIABILITIES>                        1,218,551
<BONDS>                                              0
<COMMON>                                            71
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                          0
<OTHER-SE>                                   1,041,776
<TOTAL-LIABILITY-AND-EQUITY>                 2,260,398
<SALES>                                         52,212
<TOTAL-REVENUES>                                52,212
<CGS>                                                0
<TOTAL-COSTS>                                        0
<OTHER-EXPENSES>                               655,106
<LOSS-PROVISION>                                     0
<INTEREST-EXPENSE>                              10,182
<INCOME-PRETAX>                               (691,780)
<INCOME-TAX>                                         0
<INCOME-CONTINUING>                           (691,780)
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                  (691,780)
<EPS-PRIMARY>                                    (.098)
<EPS-DILUTED>                                    (.098)