<ARTICLE>                             5
 <RESTATED>
 <CIK>                                 0000013585
 <NAME>                                BOWLES FLUIDICS CORPORATION
 <MULTIPLIER>                          1 
        
                                        
 <FISCAL-YEAR-END>                     Oct-31-1998
 <PERIOD-END>                          Oct-31-1998
 <PERIOD-TYPE>                         12-mos
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 <EPS-PRIMARY>                                                     0.07 <F1>
 <EPS-DILUTED>                                                     0.06
        

<FN>
<F1> EPS-BASIC
</FN>