<ARTICLE> 5 <CIK> 0000915909 <NAME> Hirsch International Corp. <PERIOD-TYPE> 3-MOS <FISCAL-YEAR-END> JAN-31-1997 <PERIOD-START> AUG-01-1997 <PERIOD-END> OCT-31-1997 <CASH> 4,519,000 <SECURITIES> 0 <RECEIVABLES> 44,090,000 <ALLOWANCES> (2,578,000) <INVENTORY> 24,356,000 <CURRENT-ASSETS> 74,760,000 <PP&E> 10,776,000 <DEPRECIATION> (3,778,000) <TOTAL-ASSETS> 110,466,000 <CURRENT-LIABILITIES> 33,755,000 <BONDS> 0 <PREFERRED-MANDATORY> 0 <PREFERRED> 0 <COMMON> 95,000 <OTHER-SE> 75,136,000 <TOTAL-LIABILITY-AND-EQUITY> 110,466,000 <SALES> 37,266,000 <TOTAL-REVENUES> 39,107,000 <CGS> 24,308,000 <TOTAL-COSTS> 34,931,000 <OTHER-EXPENSES> 0 <LOSS-PROVISION> 0 <INTEREST-EXPENSE> 139,000 <INCOME-PRETAX> 4,042,000 <INCOME-TAX> 1,713,000 <INCOME-CONTINUING> 2,329,000 <DISCONTINUED> 0 <EXTRAORDINARY> 0 <CHANGES> 0 <NET-INCOME> 2,329,000 <EPS-PRIMARY> 0.24 <EPS-DILUTED> 0.24