<ARTICLE> 5
<RESTATED>
<CIK> 0000906873
<NAME> ASAHI/AMERICA, INC.
<MULTIPLIER> 1,000
<CURRENCY> U.S. DOLLAR
       
                             
<PERIOD-TYPE>                   9-MOS
<FISCAL-YEAR-END>                          DEC-31-1997
<PERIOD-START>                             JAN-01-1997
<PERIOD-END>                               SEP-30-1997
<EXCHANGE-RATE>                                      1
<CASH>                                              65
<SECURITIES>                                         0
<RECEIVABLES>                                    5,150
<ALLOWANCES>                                     (283)
<INVENTORY>                                      9,166
<CURRENT-ASSETS>                                14,449
<PP&E>                                          15,467
<DEPRECIATION>                                 (4,035)
<TOTAL-ASSETS>                                  30,825
<CURRENT-LIABILITIES>                            7,408
<BONDS>                                          3,615
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                          0
<COMMON>                                        14,183
<OTHER-SE>                                       4,182
<TOTAL-LIABILITY-AND-EQUITY>                    30,825
<SALES>                                         28,519
<TOTAL-REVENUES>                                28,519
<CGS>                                           18,005
<TOTAL-COSTS>                                   18,005
<OTHER-EXPENSES>                                 7,686
<LOSS-PROVISION>                                     0
<INTEREST-EXPENSE>                               (133)
<INCOME-PRETAX>                                  2,695
<INCOME-TAX>                                     1,132
<INCOME-CONTINUING>                                  0
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                     1,563
<EPS-PRIMARY>                                      .47
<EPS-DILUTED>                                      .47