<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, 1999
AND IS QUALIFIED IN ITS ENTIRETY BY REFERENCE TO SUCH FINANCIAL STATEMENT
</LEGEND>

                             
<PERIOD-TYPE>                   3-MOS
<FISCAL-YEAR-END>                              MAY-31-1999
<PERIOD-END>                                   MAY-31-1999
<CASH>                                         603,000
<SECURITIES>                                         0
<RECEIVABLES>                                  954,000
<ALLOWANCES>                                   (11,000)
<INVENTORY>                                  2,905,000
<CURRENT-ASSETS>                             4,592,000
<PP&E>                                       1,943,000
<DEPRECIATION>                              (1,369,000)
<TOTAL-ASSETS>                               5,249,000
<CURRENT-LIABILITIES>                        3,205,000
<BONDS>                                              0
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                          0
<COMMON>                                        20,000
<OTHER-SE>                                           0
<TOTAL-LIABILITY-AND-EQUITY>                 5,249,000
<SALES>                                      1,935,000
<TOTAL-REVENUES>                             1,935,000
<CGS>                                        1,530,000
<TOTAL-COSTS>                                1,812,000
<OTHER-EXPENSES>                                (6,000)
<LOSS-PROVISION>                                     0
<INTEREST-EXPENSE>                              45,000
<INCOME-PRETAX>                                 84,000
<INCOME-TAX>                                         0
<INCOME-CONTINUING>                             84,000
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                    84,000
<EPS-BASIC>                                      .04
<EPS-DILUTED>                                      .04