5

0000022701 COMMUNICATIONS SYSTEMS, INC. 1 U.S. DOLLARS 6-MOS DEC-31-1997 JAN-01-1997 JUN-30-1997 1 20,715,678 786,325 12,453,420 788,000 16,055,091 50,559,553 25,793,418 16,355,320 73,386,000 10,072,574 0 0 0 460,061 62,853,365 73,386,000 36,997,263 36,997,263 25,659,409 25,659,409 5,611,137 0 0 6,501,963 1,450,000 5,051,963 0 0 0 5,051,963 0.55 0.55