<ARTICLE>                     5
<LEGEND>
      THIS SCHEDULE  CONTAINS SUMMARY FINANCIAL  INFORMATION  EXTRACTED FROM THE
FINANCIAL  STATEMENTS OF ACORN HOLDING CORP. AND IS QUALIFIED IN ITS ENTIRETY BY
REFERENCE TO SUCH FINANCIAL STATEMENTS.
</LEGEND>
<CIK>                         0000737243
<NAME>                        ACORN HOLDING CORP.
<MULTIPLIER>                                   1
<CURRENCY>                                     U.S. DOLLARS

                             
<PERIOD-TYPE>                   9-MOS
<FISCAL-YEAR-END>                              DEC-31-2000
<PERIOD-START>                                 JAN-1-2000
<PERIOD-END>                                   SEP-30-2000
<EXCHANGE-RATE>                                1
<CASH>                                         1,050,670
<SECURITIES>                                   205,125
<RECEIVABLES>                                  575,305
<ALLOWANCES>                                   0
<INVENTORY>                                    2,143,910
<CURRENT-ASSETS>                               4,116,341
<PP&E>                                         2,069,083
<DEPRECIATION>                                 1,255,029
<TOTAL-ASSETS>                                 7,800,000
<CURRENT-LIABILITIES>                          1,205,061
<BONDS>                                        0
<PREFERRED-MANDATORY>                          0
<PREFERRED>                                    0
<COMMON>                                       16,274
<OTHER-SE>                                     6,363,627
<TOTAL-LIABILITY-AND-EQUITY>                   7,800,000
<SALES>                                        5,234,473
<TOTAL-REVENUES>                               5,234,473
<CGS>                                          3,746,249
<TOTAL-COSTS>                                  5,001,559
<OTHER-EXPENSES>                               0
<LOSS-PROVISION>                               0
<INTEREST-EXPENSE>                             0
<INCOME-PRETAX>                                232,914
<INCOME-TAX>                                   117,521
<INCOME-CONTINUING>                            169,514
<DISCONTINUED>                                 0
<EXTRAORDINARY>                                0
<CHANGES>                                      0
<NET-INCOME>                                   169,514
<EPS-BASIC>                                    .104
<EPS-DILUTED>                                  .104