<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> <CIK> 0000002098 <NAME> ACME UNITED CORPORATION <MULTIPLIER> 1,000 <PERIOD-TYPE> 12-MOS 12-MOS 12-MOS <FISCAL-YEAR-END> DEC-31-1998 DEC-31-1997 DEC-31-1996 <PERIOD-END> DEC-31-1998 DEC-31-1997 DEC-31-1996 <CASH> 40 25 427 <SECURITIES> 0 0 0 <RECEIVABLES> 7,916 7,698 7,204 <ALLOWANCES> 195 252 198 <INVENTORY> 13,269 14,081 10,423 <CURRENT-ASSETS> 21,454 21,728 12,245 <PP&E> 18,614 17,853 19,134 <DEPRECIATION> 12,573 11,618 12,460 <TOTAL-ASSETS> 28,896 29,327 27,251 <CURRENT-LIABILITIES> 15,554 11,181 12,292 <BONDS> 0 0 0 <PREFERRED-MANDATORY> 0 0 0 <PREFERRED> 0 0 0 <COMMON> 8,706 8,685 8,587 <OTHER-SE> (4,031) (2,391) (2,071) <TOTAL-LIABILITY-AND-EQUITY> 28,896 29,327 27,251 <SALES> 36,457 32,843 33,125 <TOTAL-REVENUES> 36,405 33,210 33,574 <CGS> 28,792 25,572 25,846 <TOTAL-COSTS> 37,312 34,637 36,696 <OTHER-EXPENSES> 0 0 0 <LOSS-PROVISION> 0 0 0 <INTEREST-EXPENSE> 1,502 1,326 1,537 <INCOME-PRETAX> (2,408) (2,753) (4,660) <INCOME-TAX> (44) 94 84 <INCOME-CONTINUING> (2,364) (2,847) (4,744) <DISCONTINUED> 698 3,050 1,569 <EXTRAORDINARY> 0 0 0 <CHANGES> 0 0 0 <NET-INCOME> (1,666) 203 (3,175) <EPS-PRIMARY> (.49) .06 (.95) <EPS-DILUTED> (.49) .06 (.95)