<ARTICLE>                     5
<LEGEND>
     THIS SCHEDULE  CONTAINS SUMMARY  FINANCIAL  INFORMATION  EXTRACTED FROM THE
FINANCIAL  STATEMENTS OF ACORN  HOLDING CORP. FOR THE SIX MONTHS ENDED SEPT. 30,
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>                   9-MOS
<FISCAL-YEAR-END>                              DEC-31-1999
<PERIOD-START>                                 JAN-01-1999
<PERIOD-END>                                   SEP-30-1999
<EXCHANGE-RATE>                                1
<CASH>                                         1,044,521
<SECURITIES>                                   215,887
<RECEIVABLES>                                  340,240
<ALLOWANCES>                                   0
<INVENTORY>                                    1,897,287
<CURRENT-ASSETS>                               3,646,527
<PP&E>                                         1,880,419
<DEPRECIATION>                                 2,501,046
<TOTAL-ASSETS>                                 7,200,865
<CURRENT-LIABILITIES>                          596,640
<BONDS>                                        0
<PREFERRED-MANDATORY>                          0
<PREFERRED>                                    0
<COMMON>                                       40,684
<OTHER-SE>                                     6,036,582
<TOTAL-LIABILITY-AND-EQUITY>                   7,200,865
<SALES>                                        2,970,698
<TOTAL-REVENUES>                               2,970,698
<CGS>                                          2,508,816
<TOTAL-COSTS>                                  3,606,718
<OTHER-EXPENSES>                               63,619
<LOSS-PROVISION>                               0
<INTEREST-EXPENSE>                             0
<INCOME-PRETAX>                                (572,401)
<INCOME-TAX>                                   113,250
<INCOME-CONTINUING>                            0
<DISCONTINUED>                                 0
<EXTRAORDINARY>                                0
<CHANGES>                                      0
<NET-INCOME>                                   (685,651)
<EPS-BASIC>                                  (.42)
<EPS-DILUTED>                                  (.42)