<ARTICLE> 5 <LEGEND> THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM FERROFLUIDICS CORPORATION'S CONSOLIDATED BALANCE SHEET AS OF SEPTEMBER 27, 1997 AND FOR ITS CONSOLIDATED RESULTS OF OPERATIONS, AS RESTATED TO REFLECT THE SYSTEMS DIVISION AS DISCONTINUED OPERATIONS, FOR THE THREE MONTHS THEN ENDED AND IS QUALIFIED IN ITS ENTIRETY BY REFERENCE TO SUCH QUARTERLY STATEMENT ON FORM 10-Q FOR THE QUARTER ENDED SEPTEMBER 27, 1997. </LEGEND> <RESTATED> <MULTIPLIER> 1 <CURRENCY> U.S. DOLLARS <PERIOD-TYPE> 3-MOS <FISCAL-YEAR-END> SEP-27-1997 <PERIOD-START> JUN-29-1997 <PERIOD-END> SEP-27-1997 <EXCHANGE-RATE> 1 <CASH> 1,061,000 <SECURITIES> 0 <RECEIVABLES> 13,389,000 <ALLOWANCES> 210,000 <INVENTORY> 14,847,000 <CURRENT-ASSETS> 31,140,000 <PP&E> 19,467,000 <DEPRECIATION> 11,297,000 <TOTAL-ASSETS> 44,643,000 <CURRENT-LIABILITIES> 17,242,000 <BONDS> 5,000,000 <PREFERRED-MANDATORY> 0 <PREFERRED> 0 <COMMON> 36,635,000 <OTHER-SE> (14,345,000) <TOTAL-LIABILITY-AND-EQUITY> 44,643,000 <SALES> 6,610,000 <TOTAL-REVENUES> 6,610,000 <CGS> 3,753,000 <TOTAL-COSTS> 3,753,000 <OTHER-EXPENSES> 2,255,000 <LOSS-PROVISION> 0 <INTEREST-EXPENSE> 144,000 <INCOME-PRETAX> 377,000 <INCOME-TAX> 60,000 <INCOME-CONTINUING> 317,000 <DISCONTINUED> 339,000 <EXTRAORDINARY> 0 <CHANGES> 0 <NET-INCOME> 656,000 <EPS-PRIMARY> .11 <EPS-DILUTED> .11