<ARTICLE> 5
<LEGEND>
THIS SCHEDULE CONTAINS RESTATED SUMMARY FINANCIAL INFORMATION FOR MARISA
CHRISTINA, INCORPORATED'S CONSOLIDATED BALANCE SHEET AS OF SEPTEMBER 30, 1997
AND THE CONSOLIDATED STATEMENT OF OPERATIONS FOR THE NINE MONTHS THEN ENDED AND
IS QUALIFIED IN ITS ENTIRETY BY REFERENCE TO THE COMPANY'S FORM 10-Q FOR THE
NINE MONTHS ENDED SEPTEMBER 30, 1997, WHICH HAS BEEN RESTATED TO REFLECT THE
COMPANY'S ADOPTION OF STATEMENT OF FINANCIAL POSITION (SFAS) NO. 128 EARNINGS
PER SHARE.
</LEGEND>
       
                             
<PERIOD-TYPE>                   9-MOS
<FISCAL-YEAR-END>                          DEC-31-1997
<PERIOD-START>                             JAN-01-1997
<PERIOD-END>                               SEP-30-1997
<CASH>                                         993,241
<SECURITIES>                                         0
<RECEIVABLES>                               21,500,417
<ALLOWANCES>                                   273,000
<INVENTORY>                                 12,056,286
<CURRENT-ASSETS>                            38,600,380
<PP&E>                                       6,004,930
<DEPRECIATION>                               3,032,923
<TOTAL-ASSETS>                              74,700,666
<CURRENT-LIABILITIES>                           80,582
<BONDS>                                              0
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                          0
<COMMON>                                        85,868
<OTHER-SE>                                  55,727,483
<TOTAL-LIABILITY-AND-EQUITY>                74,700,666
<SALES>                                     73,545,760
<TOTAL-REVENUES>                            73,545,760
<CGS>                                     (51,096,887)
<TOTAL-COSTS>                             (51,096,887)
<OTHER-EXPENSES>                                     0
<LOSS-PROVISION>                                     0
<INTEREST-EXPENSE>                           (276,579)
<INCOME-PRETAX>                              2,642,192
<INCOME-TAX>                                 1,043,628
<INCOME-CONTINUING>                          1,598,564
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                 1,598,564
<EPS-PRIMARY>                                     0.19
<EPS-DILUTED>                                     0.19