FIRST AVIATION SERVICES INC
10-Q, EX-27.2, 2000-06-14
AIRCRAFT ENGINES & ENGINE PARTS
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<TABLE> <S> <C>

<ARTICLE> 5
<LEGEND>
This schedule contains summary financial information extracted from the
financial information contained in the body of the accompanying 10-Q and is
qualified in its entirety by reference to such financial statements.
</LEGEND>
<MULTIPLIER>                                                               1,000
<RESTATED>

<S>                                                                          <C>
<PERIOD-TYPE>                                                              3-mos
<PERIOD-START>                                                       Feb-01-1999
<FISCAL-YEAR-END>                                                    Jan-31-2000
<PERIOD-END>                                                         Apr-30-1999
<CASH>                                                                       310
<SECURITIES>                                                                   0
<RECEIVABLES>                                                             11,393
<ALLOWANCES>                                                                 342
<INVENTORY>                                                               11,837
<CURRENT-ASSETS>                                                          76,095
<PP&E>                                                                     4,280
<DEPRECIATION>                                                               906
<TOTAL-ASSETS>                                                            81,307
<CURRENT-LIABILITIES>                                                     18,234
<BONDS>                                                                        0
                                                          0
                                                                    0
<COMMON>                                                                      90
<OTHER-SE>                                                                45,618
<TOTAL-LIABILITY-AND-EQUITY>                                              81,307
<SALES>                                                                   18,034
<TOTAL-REVENUES>                                                          18,034
<CGS>                                                                     14,461
<TOTAL-COSTS>                                                              3,864
<OTHER-EXPENSES>                                                              12
<LOSS-PROVISION>                                                               0
<INTEREST-EXPENSE>                                                           142
<INCOME-PRETAX>                                                            (445)
<INCOME-TAX>                                                                (45)
<INCOME-CONTINUING>                                                        (400)
<DISCONTINUED>                                                             1,727
<EXTRAORDINARY>                                                                0
<CHANGES>                                                                      0
<NET-INCOME>                                                               1,327
<EPS-BASIC>                                                                .15
<EPS-DILUTED>                                                                .15


</TABLE>


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