5

0000022701 COMMUNICATIONS SYSTEMS, INC. 1 U.S. DOLLARS 9-MOS DEC-31-1996 JAN-01-1996 SEP-30-1996 1 14,892,182 859,890 11,408,364 287,000 13,211,397 41,571,996 23,744,102 15,044,851 67,100,204 8,774,278 0 0 0 462,674 57,863,252 67,100,204 50,618,464 50,618,464 35,504,434 35,504,434 7,884,875 0 16,499 7,703,375 1,600,000 6,103,375 (748,124) 0 0 5,355,251 0.57 0.57