<ARTICLE> 5
<LEGEND>
THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM ACR GROUP,
INC. CONSOLIDATED BALANCE SHEET AND STATEMENT OF OPERATIONS AND IS QUALIFIED IN
ITS ENTIRETY BY REFERENCE TO SUCH 10-Q.
</LEGEND>
       
                             
<PERIOD-TYPE>                   9-MOS
<FISCAL-YEAR-END>                          FEB-28-1999
<PERIOD-START>                             MAR-01-1998
<PERIOD-END>                               NOV-30-1998
<CASH>                                         154,668
<SECURITIES>                                         0
<RECEIVABLES>                               15,725,400
<ALLOWANCES>                                   926,021
<INVENTORY>                                 17,379,437
<CURRENT-ASSETS>                            33,224,437
<PP&E>                                       6,801,546
<DEPRECIATION>                               3,248,384
<TOTAL-ASSETS>                              44,052,769
<CURRENT-LIABILITIES>                       16,968,841
<BONDS>                                              0
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                          0
<COMMON>                                       106,343
<OTHER-SE>                                   9,863,963
<TOTAL-LIABILITY-AND-EQUITY>                44,052,769
<SALES>                                     92,670,721
<TOTAL-REVENUES>                            92,670,721
<CGS>                                       73,406,907
<TOTAL-COSTS>                               73,406,907
<OTHER-EXPENSES>                            15,645,515
<LOSS-PROVISION>                               209,569
<INTEREST-EXPENSE>                           1,508,266
<INCOME-PRETAX>                              2,116,481
<INCOME-TAX>                                   135,345
<INCOME-CONTINUING>                          1,981,136
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                 1,981,136
<EPS-PRIMARY>                                      .19
<EPS-DILUTED>                                      .17