WARNING: THE EDGAR SYSTEM ENCOUNTERED ERROR(S) WHILE PROCESSING THIS SCHEDULE.

  

<ARTICLE> 5
<LEGEND>
THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM THE
CONSOLIDATED BALANCE SHEET AND THE CONSOLIDATED STATEMENT OF OPERATIONS
(UNAUDITED).
</LEGEND>
<CIK> 0000815098
<NAME> TRUDY CORPORATION
<MULTIPLIER> 1
<CURRENCY> U.S. DOLLARS

                             
<PERIOD-TYPE>                   3-MOS
<FISCAL-YEAR-END>                          MAR-31-2000
<PERIOD-START>                             APR-01-1999
<PERIOD-END>                               JUN-30-1999
<EXCHANGE-RATE>                                      1
<CASH>                                          49,605
<SECURITIES>                                         0
<RECEIVABLES>                                  217,350<F1>
<ALLOWANCES>                                    53,794
<INVENTORY>                                  1,469,838
<CURRENT-ASSETS>                             1,842,356
<PP&E>                                         107,937<F1>
<DEPRECIATION>                                       0
<TOTAL-ASSETS>                               2,185,015
<CURRENT-LIABILITIES>                        2,363,661
<BONDS>                                        173,941
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                          0
<COMMON>                                        33,123
<OTHER-SE>                                   (385,710)
<TOTAL-LIABILITY-AND-EQUITY>                 2,185,015
<SALES>                                        422,292
<TOTAL-REVENUES>                               422,292
<CGS>                                          295,984
<TOTAL-COSTS>                                  676,175
<OTHER-EXPENSES>                              (58,368)
<LOSS-PROVISION>                                     0
<INTEREST-EXPENSE>                              29,413
<INCOME-PRETAX>                              (224,928)
<INCOME-TAX>                                         0
<INCOME-CONTINUING>                          (224,928)
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                 (224,928)
<EPS-BASIC>                                      (.00)
<EPS-DILUTED>                                    (.00)
<FN>
<F1>THE VALUES FOR RECEIVABLES AND PP&E REPRESENT NET AMOUNTS.
</FN>