<ARTICLE> 5 <CIK> 0000891915 <NAME> RECONDITIONED SYSTEMS, INC. <PERIOD-TYPE> 9-MOS <FISCAL-YEAR-END> MAR-31-2000 <PERIOD-START> OCT-01-1999 <PERIOD-END> DEC-31-1999 <CASH> 756,455 <SECURITIES> 0 <RECEIVABLES> 2,288,206 <ALLOWANCES> (32,121) <INVENTORY> 1,038,446 <CURRENT-ASSETS> 4,331,883 <PP&E> 464,905 <DEPRECIATION> (194,548) <TOTAL-ASSETS> 4,730,622 <CURRENT-LIABILITIES> 1,380,961 <BONDS> 0 <PREFERRED-MANDATORY> 0 <PREFERRED> 0 <COMMON> 4,587,580 <OTHER-SE> (1,237,919) <TOTAL-LIABILITY-AND-EQUITY> 4,730,622 <SALES> 7,822,153 <TOTAL-REVENUES> 7,822,153 <CGS> 5,758,948 <TOTAL-COSTS> 7,428,498 <OTHER-EXPENSES> (51,142) <LOSS-PROVISION> 0 <INTEREST-EXPENSE> 0 <INCOME-PRETAX> 444,797 <INCOME-TAX> 0 <INCOME-CONTINUING> 444,797 <DISCONTINUED> 0 <EXTRAORDINARY> 0 <CHANGES> 0 <NET-INCOME> 444,797 <EPS-BASIC> 0.32 <EPS-DILUTED> 0.29