<ARTICLE> 5 <LEGEND> THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM THE CONDENSED CONSOLIDATED BALANCE SHEETS AND CONDENSED CONSOLIDATED STATEMENT OF OPERATIONS OF ACME UNITED CORPORATION AND IS QUALIFIED IN ITS ENTIRETY BY REFERENCE TO SUCH FINANCIAL STATEMENTS. </LEGEND> <MULTIPLIER> 1,000 <PERIOD-TYPE> 12-MOS <FISCAL-YEAR-END> DEC-31-1999 <PERIOD-END> DEC-31-1999 <CASH> 88 <SECURITIES> 0 <RECEIVABLES> 6,828 <ALLOWANCES> 126 <INVENTORY> 8,298 <CURRENT-ASSETS> 15,596 <PP&E> 10,855 <DEPRECIATION> 6,869 <TOTAL-ASSETS> 20,767 <CURRENT-LIABILITIES> 8,640 <BONDS> 0 <PREFERRED-MANDATORY> 0 <PREFERRED> 0 <COMMON> 9,030 <OTHER-SE> (2,112) <TOTAL-LIABILITY-AND-EQUITY> 20,767 <SALES> 34,309 <TOTAL-REVENUES> 34,585 <CGS> 26,095 <TOTAL-COSTS> 34,768 <OTHER-EXPENSES> 0 <LOSS-PROVISION> 0 <INTEREST-EXPENSE> 1,064 <INCOME-PRETAX> (183) <INCOME-TAX> (27) <INCOME-CONTINUING> (156) <DISCONTINUED> 224 <EXTRAORDINARY> 0 <CHANGES> 0 <NET-INCOME> 2,168 <EPS-BASIC> .64 <EPS-DILUTED> .64