<ARTICLE> 5
<LEGEND>
This schedule contains summary financial information for Marisa Christina,
Inc.'s Consolidted Balance Sheet as of March 31, 1997 and the Consolidated
Statement of Operations for the three months ended and is qualified in its
entirety by reference to the Company's Form 10-Q for the three months ended
March 31, 1997, which has been restated to reflect the Company's adoption of
Statement of Financial Position (SFAS) No. 128 Earnings Per Share.
</LEGEND>
<RESTATED> 
       
                             
<PERIOD-TYPE>                   3-MOS
<FISCAL-YEAR-END>                          DEC-31-1997
<PERIOD-START>                             JAN-01-1997
<PERIOD-END>                               MAR-31-1997
<CASH>                                       1,593,663
<SECURITIES>                                         0
<RECEIVABLES>                               17,968,252
<ALLOWANCES>                                 (157,727)
<INVENTORY>                                  9,781,627
<CURRENT-ASSETS>                            32,966,927
<PP&E>                                       5,791,047
<DEPRECIATION>                             (3,127,770)
<TOTAL-ASSETS>                              69,461,208
<CURRENT-LIABILITIES>                       14,477,826
<BONDS>                                              0
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                          0
<COMMON>                                        85,868
<OTHER-SE>                                  54,619,514
<TOTAL-LIABILITY-AND-EQUITY>                69,461,208
<SALES>                                     25,570,195
<TOTAL-REVENUES>                            25,570,195
<CGS>                                       17,520,873
<TOTAL-COSTS>                               25,417,940
<OTHER-EXPENSES>                                     0
<LOSS-PROVISION>                               120,671
<INTEREST-EXPENSE>                              94,701
<INCOME-PRETAX>                                811,609
<INCOME-TAX>                                   321,014
<INCOME-CONTINUING>                            490,595
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                   490,595
<EPS-PRIMARY>                                     0.06
<EPS-DILUTED>                                     0.06