<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>