<ARTICLE>                     5
<LEGEND> 
               THE SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED
               FROM SOLITRON DEVICES, INC. AND SUBSIDIARIES FORM 10-QSB FOR THE
               QUARTER ENDED MAY 31, 1997 AND IS QUALIFIED IN ITS ENTIRETY BY
               REFERENCE TO SUCH FINANCIAL STATEMENT
</LEGEND>
       
                             
<PERIOD-TYPE>                   3-MOS
<FISCAL-YEAR-END>                              MAY-31-1997
<PERIOD-START>                                 MAR-01-1997
<PERIOD-END>                                   MAY-31-1997
<CASH>                                         534,000
<SECURITIES>                                   0
<RECEIVABLES>                                  1,069,000
<ALLOWANCES>                                   (34,000)
<INVENTORY>                                    2,130,000
<CURRENT-ASSETS>                               3,946,000
<PP&E>                                         1,586,000
<DEPRECIATION>                                 (940,000)
<TOTAL-ASSETS>                                 6,486,000
<CURRENT-LIABILITIES>                          2,835,000
<BONDS>                                        0
<PREFERRED-MANDATORY>                          0
<PREFERRED>                                    0
<COMMON>                                       20,000
<OTHER-SE>                                     0
<TOTAL-LIABILITY-AND-EQUITY>                   6,486,000
<SALES>                                        1,888,000
<TOTAL-REVENUES>                               1,888,000
<CGS>                                          1,526,000
<TOTAL-COSTS>                                  1,795,000
<OTHER-EXPENSES>                               (4,000)
<LOSS-PROVISION>                               0
<INTEREST-EXPENSE>                             67,000
<INCOME-PRETAX>                                30,000
<INCOME-TAX>                                   0
<INCOME-CONTINUING>                            30,000
<DISCONTINUED>                                 0
<EXTRAORDINARY>                                0
<CHANGES>                                      0
<NET-INCOME>                                   30,000
<EPS-PRIMARY>                                  .01
<EPS-DILUTED>                                  .01