<ARTICLE> 5 <LEGEND> THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM KINARK CORP.'S INTERIM FINANCIAL STATEMENTS DATED SEPTEMBER 30, 1997, SET FORTH IN THE ACCOMPANYING FORM 10-Q AND IS QUALIFIED IN ITS ENTIRETY BY REFERENCE TO SUCH FINANCIAL STATEMENTS. </LEGEND> <MULTIPLIER> 1,000 <PERIOD-TYPE> 9-MOS <FISCAL-YEAR-END> DEC-31-1997 <PERIOD-START> JAN-01-1997 <PERIOD-END> SEP-30-1997 <CASH> 489 <SECURITIES> 0 <RECEIVABLES> 6,243 <ALLOWANCES> 263 <INVENTORY> 4,559 <CURRENT-ASSETS> 11,554 <PP&E> 32,421 <DEPRECIATION> 17,702 <TOTAL-ASSETS> 32,127 <CURRENT-LIABILITIES> 8,452 <BONDS> 6,401 <PREFERRED-MANDATORY> 0 <PREFERRED> 0 <COMMON> 819 <OTHER-SE> 17,274 <TOTAL-LIABILITY-AND-EQUITY> 32,127 <SALES> 36,465 <TOTAL-REVENUES> 36,465 <CGS> 28,630 <TOTAL-COSTS> 34,922 <OTHER-EXPENSES> 0 <LOSS-PROVISION> 0 <INTEREST-EXPENSE> 603 <INCOME-PRETAX> 940 <INCOME-TAX> 403 <INCOME-CONTINUING> 537 <DISCONTINUED> 0 <EXTRAORDINARY> 0 <CHANGES> 0 <NET-INCOME> 537 <EPS-PRIMARY> .08 <EPS-DILUTED> .08