<ARTICLE> 5
<CIK> 891915
<NAME> RECONDITIONED SYSTEMS, INC.
       
                             
<PERIOD-TYPE>                   9-MOS
<FISCAL-YEAR-END>                          MAR-31-1998
<PERIOD-START>                             APR-01-1997
<PERIOD-END>                               DEC-31-1997
<CASH>                                          38,446
<SECURITIES>                                         0
<RECEIVABLES>                                1,399,261
<ALLOWANCES>                                  (70,403)
<INVENTORY>                                  1,082,855
<CURRENT-ASSETS>                             2,479,100
<PP&E>                                         529,331
<DEPRECIATION>                               (381,146)
<TOTAL-ASSETS>                               2,791,473
<CURRENT-LIABILITIES>                          782,236
<BONDS>                                              0
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                          0
<COMMON>                                     4,586,982
<OTHER-SE>                                 (2,581,160)
<TOTAL-LIABILITY-AND-EQUITY>                 2,791,473
<SALES>                                      7,340,607
<TOTAL-REVENUES>                             7,340,607
<CGS>                                        5,461,608
<TOTAL-COSTS>                                6,693,106
<OTHER-EXPENSES>                               (1,564)
<LOSS-PROVISION>                                79,249
<INTEREST-EXPENSE>                              19,267
<INCOME-PRETAX>                                629,798
<INCOME-TAX>                                         0
<INCOME-CONTINUING>                            629,798
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                   629,798
<EPS-PRIMARY>                                     0.43
<EPS-DILUTED>                                     0.38