<ARTICLE> 5 <LEGEND> THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM THE CONSOLIDATED FINANCIAL STATEMENTS OF ASHI/AMERICA, INC. CONTAINED ELSEWHERE IN THIS QUARTERLY REPORT AND IS QUALIFIED IN ITS ENTIRETY BY REFERENCE TO SUCH FINANCAIL STATEMENTS. </LEGEND> <CIK> 0000906873 <NAME> ASAHI/AMERICA, INC. & SUBSIDIARIES <MULTIPLIER> 1,000 <PERIOD-TYPE> 3-MOS <FISCAL-YEAR-END> DEC-31-1999 <PERIOD-START> JAN-01-1998 <PERIOD-END> MAR-31-1999 <CASH> 878 <SECURITIES> 0 <RECEIVABLES> 4,065 <ALLOWANCES> (260) <INVENTORY> 9,917 <CURRENT-ASSETS> 15,219 <PP&E> 17,311 <DEPRECIATION> (4,466) <TOTAL-ASSETS> 33,164 <CURRENT-LIABILITIES> 8,321 <BONDS> 5,539 <PREFERRED-MANDATORY> 0 <PREFERRED> 0 <COMMON> 13,662 <OTHER-SE> 4,924 <TOTAL-LIABILITY-AND-EQUITY> 33,164 <SALES> 8,096 <TOTAL-REVENUES> 8,096 <CGS> 5,114 <TOTAL-COSTS> 5,114 <OTHER-EXPENSES> 2,902 <LOSS-PROVISION> 0 <INTEREST-EXPENSE> (80) <INCOME-PRETAX> 0 <INCOME-TAX> 2 <INCOME-CONTINUING> 0 <DISCONTINUED> 0 <EXTRAORDINARY> 0 <CHANGES> (88) <NET-INCOME> (90) <EPS-PRIMARY> (.03) <EPS-DILUTED> (.03)