<ARTICLE> 5 <CIK> 0000915909 <NAME> HIRSCH INTERNATIONAL CORP. <PERIOD-TYPE> 3-MOS <FISCAL-YEAR-END> JAN-31-2000 <PERIOD-START> MAY-01-1999 <PERIOD-END> JUL-31-1999 <CASH> 5,415,000 <SECURITIES> 0 <RECEIVABLES> 22,748,000 <ALLOWANCES> (4,273,000) <INVENTORY> 38,575,000 <CURRENT-ASSETS> (3,023,000) <PP&E> 14,010,000 <DEPRECIATION> (6,934,000) <TOTAL-ASSETS> 103,792,000 <CURRENT-LIABILITIES> 17,414,000 <BONDS> 0 <PREFERRED-MANDATORY> 0 <PREFERRED> 0 <COMMON> 95,000 <OTHER-SE> 67,120,000 <TOTAL-LIABILITY-AND-EQUITY> 103,792,000 <SALES> 16,879,000 <TOTAL-REVENUES> 17,406,000 <CGS> 11,530,000 <TOTAL-COSTS> 20,805,000 <OTHER-EXPENSES> 154,000 <LOSS-PROVISION> 0 <INTEREST-EXPENSE> 380,000 <INCOME-PRETAX> (3,933,000) <INCOME-TAX> (1,500,000) <INCOME-CONTINUING> (2,462,000) <DISCONTINUED> 0 <EXTRAORDINARY> 0 <CHANGES> 0 <NET-INCOME> (2,462,000) <EPS-BASIC> (0.26) <EPS-DILUTED> (0.26)