MIKROS SYSTEMS CORP
10-K/A, 1996-06-27
COMMERCIAL PHYSICAL & BIOLOGICAL RESEARCH
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                    MIKROS SYSTEMS CORPORATION
                   3490 U.S. Route #1, Bldg. #5
                       Princeton, NJ  08540
                          (609) 987-1513

June 26, 1996

SECURITIES AND EXCHANGE COMMISSION
450 5th Street, NW
Judiciary Plaza
Washington, DC 20549


RE:  MIKROS SYSTEMS CORPORATION/10K-A, Exhibit 27


Dear Sirs:

Pursuant to the Securities Exchange Act of 1934, as amended, Mikros Systems
Corporation, a Delaware corporation (the "Corporation"), hereby encloses
herewith the Financial Data Schedule (Exhibit 27) for the fiscal year
ended December 31, 1995.

This filing is being effected by direct transmission to the Securities and
Exchange Commission's (the "Commission") EDGAR System.

If you have any questions or comments concerning this filing, kindly contact
the undersigned.



Very truly yours,

/s/ Joseph R. Benek
- --------------------
Joseph R. Benek
Vice President Finance & Treasurer


Enc.




<PAGE>

[ARTICLE] 5
<TABLE>
<S>                             <C>
[PERIOD-TYPE]                   YEAR
[FISCAL-YEAR-END]                          DEC-31-1995
[PERIOD-END]                               DEC-31-1995
[CASH]                                          77,276
[SECURITIES]                                         0
[RECEIVABLES]                                  118,153
[ALLOWANCES]                                         0
[INVENTORY]                                     76,321
[CURRENT-ASSETS]                               283,309
[PP&E]                                         637,012
[DEPRECIATION]                                 465,955
[TOTAL-ASSETS]                                 546,995
[CURRENT-LIABILITIES]                          604,527
[BONDS]                                              0
[PREFERRED-MANDATORY]                           80,450
[PREFERRED]                                     28,266
[COMMON]                                        73,521
[OTHER-SE]                                   (582,638)
[TOTAL-LIABILITY-AND-EQUITY]                   546,995
[SALES]                                      3,379,897
[TOTAL-REVENUES]                             3,379,897
[CGS]                                        2,876,041
[TOTAL-COSTS]                                2,876,041
[OTHER-EXPENSES]                             1,094,045
[LOSS-PROVISION]                                     0
[INTEREST-EXPENSE]                              57,334
[INCOME-PRETAX]                              (647,523)
[INCOME-TAX]                                       150
[INCOME-CONTINUING]                          (647,673)
[DISCONTINUED]                                       0
[EXTRAORDINARY]                                      0
[CHANGES]                                            0
[NET-INCOME]                                 (647,673)
[EPS-PRIMARY]                                    (.10)
[EPS-DILUTED]                                    (.10)
</TABLE>



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