<ARTICLE> BD <LEGEND> (Replace this text with the legend) </LEGEND> <CIK> 0000065596 <NAME> SIEBERT FINANCIAL CORP. <MULTIPLIER> 1 <CURRENCY> USD <PERIOD-TYPE> 12-MOS <FISCAL-YEAR-END> DEC-31-1997 <PERIOD-START> JAN-01-1997 <PERIOD-END> DEC-31-1997 <EXCHANGE-RATE> 1 <CASH> 5,694,142 <RECEIVABLES> 2,134,839 <SECURITIES-RESALE> 0 <SECURITIES-BORROWED> 0 <INSTRUMENTS-OWNED> 8,564,668 <PP&E> 475,553 <TOTAL-ASSETS> 17,881,589 <SHORT-TERM> 0 <PAYABLES> 3,171,485 <REPOS-SOLD> 0 <SECURITIES-LOANED> 0 <INSTRUMENTS-SOLD> 2,037,547 <LONG-TERM> 3,000,000 <PREFERRED-MANDATORY> 0 <PREFERRED> 0 <COMMON> 52,376 <OTHER-SE> 9,620,181 <TOTAL-LIABILITY-AND-EQUITY> 17,881,589 <TRADING-REVENUE> 1,795,104 <INTEREST-DIVIDENDS> 704,911 <COMMISSIONS> 18,879,674 <INVESTMENT-BANKING-REVENUES> 4,487,594 <FEE-REVENUE> 0 <INTEREST-EXPENSE> 418,405 <COMPENSATION> 8,208,006 <INCOME-PRETAX> 4,675,101 <INCOME-PRE-EXTRAORDINARY> 4,675,101 <EXTRAORDINARY> 0 <CHANGES> 0 <NET-INCOME> 2,618,101 <EPS-PRIMARY> .50 <EPS-DILUTED> .50