<ARTICLE> 5
<CIK> 0000823187
<NAME> ACL
<CURRENCY> US DOLLARS
       
                             
<PERIOD-TYPE>                   3-MOS
<FISCAL-YEAR-END>                          DEC-31-1995
<PERIOD-START>                             JAN-01-1996
<PERIOD-END>                               MAR-31-1996
<EXCHANGE-RATE>                                   1.00
<CASH>                                          96,405
<SECURITIES>                                         0
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<ALLOWANCES>                                   216,000
<INVENTORY>                                  1,013,395
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<PP&E>                                       1,763,724
<DEPRECIATION>                               1,174,799
<TOTAL-ASSETS>                               3,935,370
<CURRENT-LIABILITIES>                        3,179,545
<BONDS>                                              0
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                          0
<COMMON>                                       221,847
<OTHER-SE>                                   (375,000)
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<SALES>                                      2,026,450
<TOTAL-REVENUES>                             2,026,450
<CGS>                                        1,190,945
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<OTHER-EXPENSES>                                     0
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<INCOME-PRETAX>                              (235,252)
<INCOME-TAX>                                         0
<INCOME-CONTINUING>                          (235,252)
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<NET-INCOME>                                 (235,252)
<EPS-PRIMARY>                                   (0.05)
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