<ARTICLE> 5 <LEGEND> This schedule contains summary financial information extracted from the consolidated balance sheet and the consolidated statement of operations (unaudited). </LEGEND> <CIK> 0000815098 <NAME> TRUDY CORPORATION <MULTIPLIER> 1 <CURRENCY> U.S. Dollar <PERIOD-TYPE> 9-MOS <FISCAL-YEAR-END> MAR-31-1998 <PERIOD-START> OCT-01-1997 <PERIOD-END> DEC-31-1997 <EXCHANGE-RATE> 1 <CASH> 12,888 <SECURITIES> 0 <RECEIVABLES> 479,013 <F1> <ALLOWANCES> 0 <INVENTORY> 1,417,927 <CURRENT-ASSETS> 2,088,157 <PP&E> 101,665 <F1> <DEPRECIATION> 0 <TOTAL-ASSETS> 2,852,960 <CURRENT-LIABILITIES> 2,674,865 <BONDS> 205,207 <PREFERRED-MANDATORY> 0 <PREFERRED> 0 <COMMON> 32,446 <OTHER-SE> 1,568,127 <TOTAL-LIABILITY-AND-EQUITY> 2,852,960 <SALES> 4,366,399 <TOTAL-REVENUES> 4,366,399 <CGS> 2,108,811 <TOTAL-COSTS> 3,939,784 <OTHER-EXPENSES> (6,319) <LOSS-PROVISION> 0 <INTEREST-EXPENSE> 64,110 <INCOME-PRETAX> 368,824 <INCOME-TAX> 40,977 <INCOME-CONTINUING> 327,846 <DISCONTINUED> 0 <EXTRAORDINARY> 0 <CHANGES> 0 <NET-INCOME> 327,846 <EPS-PRIMARY> .001 <EPS-DILUTED> .001 <FN> <F1> The values for Receivables and PP&E represent net amounts. </FN>