<ARTICLE> 5
<LEGEND>
THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM THE
CONSOLIDATED CONDENSED FINANCIAL STATEMENTS OF GALILEO ELECTRO-OPTICS
CORPORATION FOR THE THREEE MONTHS ENDED DECEMBER 31, 1994 AND IS QUALIFIED IN
ITS ENTIRETY BY REFERENCE TO SUCH FINANCIAL STATEMENTS/
</LEGEND>
<MULTIPLIER> 1,000
       
                             
<PERIOD-TYPE>                   3-MOS
<FISCAL-YEAR-END>                          SEP-30-1995
<PERIOD-START>                             OCT-01-1994
<PERIOD-END>                               DEC-31-1994
<CASH>                                           5,814
<SECURITIES>                                         0
<RECEIVABLES>                                    5,381
<ALLOWANCES>                                        14
<INVENTORY>                                      4,849
<CURRENT-ASSETS>                                16,571
<PP&E>                                          40,993
<DEPRECIATION>                                  19,990
<TOTAL-ASSETS>                                  42,737
<CURRENT-LIABILITIES>                            3,323
<BONDS>                                              0
<COMMON>                                            65
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                          0
<OTHER-SE>                                      38,074
<TOTAL-LIABILITY-AND-EQUITY>                    42,737
<SALES>                                          7,198
<TOTAL-REVENUES>                                 7,198
<CGS>                                            5,553
<TOTAL-COSTS>                                    5,553
<OTHER-EXPENSES>                                     0
<LOSS-PROVISION>                                     0
<INTEREST-EXPENSE>                                   0
<INCOME-PRETAX>                                  (452)
<INCOME-TAX>                                        24
<INCOME-CONTINUING>                              (476)
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                     (476)
<EPS-PRIMARY>                                    (.07)
<EPS-DILUTED>                                    (.07)