5

0000022701 COMMUNICATIONS SYSTEMS, INC. 1 U.S. DOLLARS 12-MOS DEC-31-1996 JAN-01-1996 DEC-31-1996 1 17,799,398 889,782 10,682,546 306,000 13,861,914 44,486,332 24,299,704 15,335,114 67,596,114 8,580,636 0 0 0 455,365 58,560,113 67,596,114 68,704,940 68,704,940 47,718,676 47,718,676 10,581,557 0 9,139 11,203,855 2,250,000 8,953,855 (721,324) 0 0 8,232,531 0.88 0.88