5

0000022701 COMMUNICATIONS SYSTEMS, INC. 1 U.S. DOLLARS 6-MOS DEC-31-1996 JAN-01-1996 JUN-30-1996 1 13,036,777 868,335 12,679,056 356,000 18,612,946 46,802,007 27,377,665 16,061,239 67,264,429 9,080,330 0 0 0 467,323 57,716,776 67,264,429 41,040,810 41,040,810 31,176,575 31,176,575 6,137,463 0 12,080 4,043,289 700,000 3,343,289 0 0 0 3,343,289 0.36 0.36