<ARTICLE> 5
<LEGEND>
THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM THE
FINANCIAL STATEMENTS OF SPIRE CORP FOR THE THREE MONTHS ENDED MARCH 31,
1996 AND IS QUALIFIED IN ITS ENTIRETY BY REFERENCE TO SUCH FINANCIAL
STATEMENTS.
</LEGEND>
<MULTIPLIER> 1
<CURRENCY> U.S. DOLLARS
       
                             
<PERIOD-TYPE>                   3-MOS
<FISCAL-YEAR-END>                          DEC-31-1996
<PERIOD-START>                             JAN-01-1996
<PERIOD-END>                               MAR-31-1996
<EXCHANGE-RATE>                                      1
<CASH>                                         290,861
<SECURITIES>                                         0
<RECEIVABLES>                                2,842,415
<ALLOWANCES>                                    95,000
<INVENTORY>                                  1,458,692
<CURRENT-ASSETS>                             4,787,510
<PP&E>                                      22,091,574
<DEPRECIATION>                              17,596,605
<TOTAL-ASSETS>                              10,153,984
<CURRENT-LIABILITIES>                        2,536,807
<BONDS>                                              0
<COMMON>                                        35,604
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                          0
<OTHER-SE>                                   7,581,573
<TOTAL-LIABILITY-AND-EQUITY>                10,153,984
<SALES>                                              0
<TOTAL-REVENUES>                             3,837,899
<CGS>                                                0
<TOTAL-COSTS>                                3,005,937
<OTHER-EXPENSES>                             1,103,910
<LOSS-PROVISION>                                     0
<INTEREST-EXPENSE>                               5,507
<INCOME-PRETAX>                              (266,441)
<INCOME-TAX>                                         0
<INCOME-CONTINUING>                          (266,441)
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                 (266,441)
<EPS-PRIMARY>                                   (0.09)
<EPS-DILUTED>                                        0