<ARTICLE> 5
<LEGEND>
THE SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM THE FINANCIAL
STATEMENTS FOR MICHAEL ANTHONY JEWELERS, INC. AND IS QUALIFIED IN ITS ENTIRETY
BY REFERENCE TO SUCH FINANCIAL STATEMENTS.
</LEGEND>
       
                             
<PERIOD-TYPE>                   3-MOS
<FISCAL-YEAR-END>                          JAN-27-1996
<PERIOD-START>                             APR-30-1995
<PERIOD-END>                               JUL-29-1995
<CASH>                                           6,349
<SECURITIES>                                         0
<RECEIVABLES>                                   23,105
<ALLOWANCES>                                   (1,359)
<INVENTORY>                                     23,270
<CURRENT-ASSETS>                                52,876
<PP&E>                                          32,408
<DEPRECIATION>                                  14,756
<TOTAL-ASSETS>                                  72,724
<CURRENT-LIABILITIES>                           10,401
<BONDS>                                         16,503
<COMMON>                                             9
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                          0
<OTHER-SE>                                      44,817
<TOTAL-LIABILITY-AND-EQUITY>                    72,724
<SALES>                                         24,902
<TOTAL-REVENUES>                                     0
<CGS>                                           21,628
<TOTAL-COSTS>                                    4,047
<OTHER-EXPENSES>                                 (210)
<LOSS-PROVISION>                                    90
<INTEREST-EXPENSE>                                 899
<INCOME-PRETAX>                                (1,552)
<INCOME-TAX>                                     (621)
<INCOME-CONTINUING>                                  0
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                     (931)
<EPS-PRIMARY>                                    (.11)
<EPS-DILUTED>                                        0