<ARTICLE> 5 <LEGEND> This Schedule contains summary financial information extracted from the Top Air Manufacturing, Inc. Quarterly Report on Form 10-QSB for the period ended February 29, 1996 and is qualified in its entirety by reference to such report. </LEGEND> <PERIOD-TYPE> 9-MOS <FISCAL-YEAR-END> MAY-31-1996 <PERIOD-START> JUN-01-1995 <PERIOD-END> FEB-29-1996 <CASH> 381 <SECURITIES> 0 <RECEIVABLES> 3,105,767 <ALLOWANCES> 91,663 <INVENTORY> 2,978,183 <CURRENT-ASSETS> 6,423,866 <PP&E> 2,610,104 <DEPRECIATION> 999,845 <TOTAL-ASSETS> 8,456,567 <CURRENT-LIABILITIES> 3,309,953 <BONDS> 0 <COMMON> 250,860 <PREFERRED-MANDATORY> 0 <PREFERRED> 0 <OTHER-SE> 3,344,256 <TOTAL-LIABILITY-AND-EQUITY> 8,456,567 <SALES> 7,376,928 <TOTAL-REVENUES> 7,443,555 <CGS> 5,271,284 <TOTAL-COSTS> 7,118,071 <OTHER-EXPENSES> 0 <LOSS-PROVISION> 0 <INTEREST-EXPENSE> 143,878 <INCOME-PRETAX> 181,606 <INCOME-TAX> 70,800 <INCOME-CONTINUING> 110,806 <DISCONTINUED> 0 <EXTRAORDINARY> 0 <CHANGES> 0 <NET-INCOME> 110,806 <EPS-PRIMARY> .03 <EPS-DILUTED> .03