<ARTICLE> 5 <CIK> 0000823187 <NAME> ACL <CURRENCY> US DOLLARS <PERIOD-TYPE> 6-MOS <FISCAL-YEAR-END> DEC-31-1996 <PERIOD-START> APR-01-1996 <PERIOD-END> JUN-30-1996 <EXCHANGE-RATE> 1 <CASH> 481,031 <SECURITIES> 0 <RECEIVABLES> 832,802 <ALLOWANCES> 216,000 <INVENTORY> 707,116 <CURRENT-ASSETS> 1,973,058 <PP&E> 1,767,388 <DEPRECIATION> 1,217,967 <TOTAL-ASSETS> 3,838,844 <CURRENT-LIABILITIES> 2,399,872 <BONDS> 0 <PREFERRED-MANDATORY> 0 <PREFERRED> 0 <COMMON> 236,544 <OTHER-SE> (375,000) <TOTAL-LIABILITY-AND-EQUITY> 3,838,844 <SALES> 1,979,108 <TOTAL-REVENUES> 1,979,108 <CGS> 1,358,993 <TOTAL-COSTS> 898,385 <OTHER-EXPENSES> 0 <LOSS-PROVISION> 0 <INTEREST-EXPENSE> (84,120) <INCOME-PRETAX> (351,630) <INCOME-TAX> 0 <INCOME-CONTINUING> (351,630) <DISCONTINUED> 0 <EXTRAORDINARY> 0 <CHANGES> 0 <NET-INCOME> (351,630) <EPS-PRIMARY> (0.08) <EPS-DILUTED> 0