<ARTICLE> 5 <CIK> 0001050117 <NAME> DETAILS INC. <PERIOD-TYPE> 3-MOS <FISCAL-YEAR-END> DEC-31-1998 <PERIOD-END> MAR-31-1998 <CASH> 5,842,000 <SECURITIES> 0 <RECEIVABLES> 17,748,000 <ALLOWANCES> (342,000) <INVENTORY> 6,731,000 <CURRENT-ASSETS> 41,612,000 <PP&E> 53,162,000 <DEPRECIATION> 23,264,000 <TOTAL-ASSETS> 106,071,000 <CURRENT-LIABILITIES> 30,057,000 <BONDS> 0 <PREFERRED-MANDATORY> 0 <PREFERRED> 0 <COMMON> 138,745,000 <OTHER-SE> 0 <TOTAL-LIABILITY-AND-EQUITY> 106,071,000 <SALES> 28,206,000 <TOTAL-REVENUES> 28,206,000 <CGS> 16,374,000 <TOTAL-COSTS> 16,374,000 <OTHER-EXPENSES> 0 <LOSS-PROVISION> 0 <INTEREST-EXPENSE> 5,387,000 <INCOME-PRETAX> 3,167,000 <INCOME-TAX> 1,406,000 <INCOME-CONTINUING> 1,761,000 <DISCONTINUED> 0 <EXTRAORDINARY> 0 <CHANGES> 0 <NET-INCOME> 1,761,000 <EPS-PRIMARY> 0 <EPS-DILUTED> 0