<ARTICLE> 5 <LEGEND> 3/31/96 Balance Sheet Income Statement for the three months ended 3/31/96 </LEGEND> <CIK> 0000319013 <NAME> SPECTRUM LABORATORIES, INC. <MULTIPLIER> 1 <PERIOD-TYPE> 3-MOS <FISCAL-YEAR-END> DEC-31-1996 <PERIOD-START> JAN-01-1996 <PERIOD-END> MAR-31-1996 <CASH> 754,837 <SECURITIES> 0 <RECEIVABLES> 1,184,948 <ALLOWANCES> 0 <INVENTORY> 1,195,635 <CURRENT-ASSETS> 3,541,236 <PP&E> 941,609 <DEPRECIATION> 0 <TOTAL-ASSETS> 7,630,612 <CURRENT-LIABILITIES> 1,355,358 <BONDS> 0 <COMMON> 128,344 <PREFERRED-MANDATORY> 0 <PREFERRED> 0 <OTHER-SE> 0 <TOTAL-LIABILITY-AND-EQUITY> 7,630,612 <SALES> 2,182,530 <TOTAL-REVENUES> 2,182,530 <CGS> 1,252,441 <TOTAL-COSTS> 2,093,095 <OTHER-EXPENSES> 840,654 <LOSS-PROVISION> 0 <INTEREST-EXPENSE> 78,399 <INCOME-PRETAX> 89,435 <INCOME-TAX> 46,654 <INCOME-CONTINUING> 0 <DISCONTINUED> 0 <EXTRAORDINARY> 0 <CHANGES> 0 <NET-INCOME> 42,781 <EPS-PRIMARY> 0.02 <EPS-DILUTED> 0.02