<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