[ARTICLE] 5 [CIK] 0000030831 [NAME] DYNASIL CORPORATION OF AMERICA [PERIOD-TYPE] 3-MOS [FISCAL-YEAR-END] SEP-30-2000 [PERIOD-END] DEC-31-1999 [CASH] 24,505 [SECURITIES] 0 [RECEIVABLES] 452,752 [ALLOWANCES] (10,883) [INVENTORY] 989,337 [CURRENT-ASSETS] 1,495,778 [PP&E] 5,557,565 [DEPRECIATION] (3,567,224) [TOTAL-ASSETS] 3,507,806 [CURRENT-LIABILITIES] 315,610 [BONDS] 1,699,589 [PREFERRED-MANDATORY] 0 [PREFERRED] 0 [COMMON] 1,497 [OTHER-SE] 1,491,110 [TOTAL-LIABILITY-AND-EQUITY] 3,507,806 [SALES] 765,419 [TOTAL-REVENUES] 765,419 [CGS] 553,103 [TOTAL-COSTS] 553,103 [OTHER-EXPENSES] 150,245 [LOSS-PROVISION] 0 [INTEREST-EXPENSE] 46,336 [INCOME-PRETAX] 15,735 [INCOME-TAX] 0 [INCOME-CONTINUING] 15,735 [DISCONTINUED] 0 [EXTRAORDINARY] 0 [CHANGES] 0 [NET-INCOME] 15,735 [EPS-BASIC] .01 [EPS-DILUTED] .01