5

0000022701 COMMUNICATIONS SYSTEMS, INC. 1 U.S. DOLLARS 3-MOS DEC-31-1997 JAN-01-1997 MAR-31-1997 1 18,016,563 909,873 11,872,707 306,000 15,260,324 47,419,724 24,776,642 15,792,979 70,352,179 9,302,377 0 0 0 459,561 60,590,241 70,352,179 16,816,019 16,816,019 11,825,031 11,825,031 2,623,506 0 935 2,743,539 575,000 2,168,539 0 0 0 2,168,539 0.24 0.24