<ARTICLE> 5 <RESTATED> <CIK> 0000906873 <NAME> ASAHI/AMERICA, INC. <MULTIPLIER> 1,000 <CURRENCY> U.S. DOLLAR <PERIOD-TYPE> 3-MOS <FISCAL-YEAR-END> DEC-31-1997 <PERIOD-START> JAN-01-1997 <PERIOD-END> MAR-31-1997 <EXCHANGE-RATE> 1 <CASH> 2,969 <SECURITIES> 0 <RECEIVABLES> 5,661 <ALLOWANCES> 286 <INVENTORY> 9,438 <CURRENT-ASSETS> 18,398 <PP&E> 13,498 <DEPRECIATION> 3,535 <TOTAL-ASSETS> 29,652 <CURRENT-LIABILITIES> 8,088 <BONDS> 3,760 <PREFERRED-MANDATORY> 0 <PREFERRED> 0 <COMMON> 13,638 <OTHER-SE> 2,962 <TOTAL-LIABILITY-AND-EQUITY> 29,652 <SALES> 9,123 <TOTAL-REVENUES> 9,123 <CGS> 5,761 <TOTAL-COSTS> 5,761 <OTHER-EXPENSES> 2,688 <LOSS-PROVISION> 3 <INTEREST-EXPENSE> 19 <INCOME-PRETAX> 652 <INCOME-TAX> 274 <INCOME-CONTINUING> 0 <DISCONTINUED> 0 <EXTRAORDINARY> 0 <CHANGES> 0 <NET-INCOME> 378 <EPS-PRIMARY> 0.11 <EPS-DILUTED> 0.11