5

0000022701 COMMUNICATIONS SYSTEMS, INC. 1 U.S. DOLLARS 3-MOS DEC-31-1996 JAN-01-1996 MAR-31-1996 1 10,156,199 864,966 13,090,117 356,000 21,013,120 46,421,756 26,756,915 15,394,211 67,307,417 10,040,069 0 0 0 465,561 56,801,787 67,307,417 20,459,113 20,459,113 15,216,811 15,216,811 2,716,174 0 6,453 2,519,675 475,000 2,044,675 0 0 0 2,044,675 0.22 0.22