<ARTICLE> 5 <LEGEND> This schedule contains summary financial information extracted from the consolidated balance sheet fo Seiler Pollution Control Systems, Inc. and Subsidiaries as of June 30, 1996, as well as the related consolidated statements of operations, changes in stockholders' equity and cash flows for the quarter then ended, and is qualified in its entirety by reference to such financial statements. </LEGEND> <PERIOD-TYPE> 6-MOS <FISCAL-YEAR-END> MAR-31-1996 <PERIOD-END> JUN-30-1996 <CASH> 99,706 <SECURITIES> 0 <RECEIVABLES> 0 <ALLOWANCES> 0 <INVENTORY> 0 <CURRENT-ASSETS> 246,560 <PP&E> 290,511 <DEPRECIATION> 8,655 <TOTAL-ASSETS> 15,069,287 <CURRENT-LIABILITIES> 556,564 <BONDS> 3,440,383 <PREFERRED-MANDATORY> 0 <PREFERRED> 0 <COMMON> 1,873 <OTHER-SE> 11,070,467 <TOTAL-LIABILITY-AND-EQUITY> 15,069,287 <SALES> 0 <TOTAL-REVENUES> 57,873 <CGS> 0 <TOTAL-COSTS> 581,107 <OTHER-EXPENSES> 0 <LOSS-PROVISION> 0 <INTEREST-EXPENSE> 14 <INCOME-PRETAX> (523,248) <INCOME-TAX> 0 <INCOME-CONTINUING> (523,248) <DISCONTINUED> 0 <EXTRAORDINARY> 0 <CHANGES> 0 <NET-INCOME> (523,248) <EPS-PRIMARY> (0.03) <EPS-DILUTED> (0.03)