<ARTICLE>                     5
<LEGEND>
     THIS SCHEDULE  CONTAINS SUMMARY  FINANCIAL  INFORMATION  EXTRACTED FROM THE
FINANCIAL STATEMENTS OF ACORN HOLDING CORP. FOR THE QUARTER ENDED MARCH 31, 1999
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>                   3-MOS
<FISCAL-YEAR-END>                              DEC-31-1998
<PERIOD-START>                                 JAN-01-1999
<PERIOD-END>                                   MAR-31-1999
<EXCHANGE-RATE>                                1
<CASH>                                         791,428
<SECURITIES>                                   589,928
<RECEIVABLES>                                  391,421
<ALLOWANCES>                                   0
<INVENTORY>                                    1,980,360
<CURRENT-ASSETS>                               3,976,030
<PP&E>                                         1,947,375
<DEPRECIATION>                                 793,593
<TOTAL-ASSETS>                                 7,699,223
<CURRENT-LIABILITIES>                          656,092
<BONDS>                                        0
<PREFERRED-MANDATORY>                          0
<PREFERRED>                                    0
<COMMON>                                       40,684
<OTHER-SE>                                     6,461,651
<TOTAL-LIABILITY-AND-EQUITY>                   7,699,223
<SALES>                                        877,455
<TOTAL-REVENUES>                               877,455
<CGS>                                          805,118
<TOTAL-COSTS>                                  1,215,916
<OTHER-EXPENSES>                               (12,008)
<LOSS-PROVISION>                               0
<INTEREST-EXPENSE>                             0
<INCOME-PRETAX>                                (325,733)
<INCOME-TAX>                                   (66,806)
<INCOME-CONTINUING>                            0
<DISCONTINUED>                                 0
<EXTRAORDINARY>                                0
<CHANGES>                                      0
<NET-INCOME>                                   (258,927)
<EPS-BASIC>                                  (0.064)
<EPS-DILUTED>                                  (0.064)