<ARTICLE> 5
<LEGEND>
THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED GSE SYSTEMS, INC
- - 10-Q QTR ENDED MARCH 31, 1996 AND IS QUALIFIED IN ITS ENTIRETY BY REFERENCE TO
SUCH
</LEGEND>
<MULTIPLIER> 1,000
       
                             
<PERIOD-TYPE>                   3-MOS
<FISCAL-YEAR-END>                          DEC-31-1996
<PERIOD-START>                             JAN-01-1996
<PERIOD-END>                               MAR-31-1996
<CASH>                                           7,343
<SECURITIES>                                         0
<RECEIVABLES>                                   27,002
<ALLOWANCES>                                       603
<INVENTORY>                                      2,430
<CURRENT-ASSETS>                                39,196
<PP&E>                                           3,390
<DEPRECIATION>                                       0
<TOTAL-ASSETS>                                  49,493
<CURRENT-LIABILITIES>                           23,413
<BONDS>                                              0
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                          0
<COMMON>                                            42
<OTHER-SE>                                      21,346
<TOTAL-LIABILITY-AND-EQUITY>                    49,493
<SALES>                                         18,545
<TOTAL-REVENUES>                                18,545
<CGS>                                           12,176
<TOTAL-COSTS>                                   12,176
<OTHER-EXPENSES>                                 5,077
<LOSS-PROVISION>                                     0
<INTEREST-EXPENSE>                                 139
<INCOME-PRETAX>                                  1,327
<INCOME-TAX>                                       467
<INCOME-CONTINUING>                                860
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                       860
<EPS-PRIMARY>                                     0.20
<EPS-DILUTED>                                     0.20