<ARTICLE> 5
<CIK> 0000891915
<NAME> RECONDITIONED SYSTEMS, INC.
       
                             
<PERIOD-TYPE>                   3-MOS
<FISCAL-YEAR-END>                          MAR-31-1999
<PERIOD-START>                             APR-01-1998
<PERIOD-END>                               JUN-30-1998
<CASH>                                         695,781
<SECURITIES>                                         0
<RECEIVABLES>                                1,281,894
<ALLOWANCES>                                   (27,250)
<INVENTORY>                                    942,360
<CURRENT-ASSETS>                             2,936,955
<PP&E>                                         486,197
<DEPRECIATION>                                (349,675)
<TOTAL-ASSETS>                               3,252,627
<CURRENT-LIABILITIES>                          794,526
<BONDS>                                              0
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                          0
<COMMON>                                     4,586,982
<OTHER-SE>                                  (2,128,881)
<TOTAL-LIABILITY-AND-EQUITY>                 3,252,627
<SALES>                                      2,653,092
<TOTAL-REVENUES>                             2,653,092
<CGS>                                       (2,028,782)
<TOTAL-COSTS>                               (2,421,666)
<OTHER-EXPENSES>                                11,760
<LOSS-PROVISION>                                     0
<INTEREST-EXPENSE>                                (639)
<INCOME-PRETAX>                                242,547
<INCOME-TAX>                                         0
<INCOME-CONTINUING>                            242,547
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                   242,547
<EPS-PRIMARY>                                      .16
<EPS-DILUTED>                                      .14