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<TABLE> <S> <C>
<ARTICLE> 5
<LEGEND>
THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION
EXTRACTED FROM THE UNAUDITED QUARTERLY FINANCIAL
STATEMENTS OF NIAGARA CORPORATION AND SUBSIDIARIES FOR THE
SIX MONTHS ENDED JUNE 30, 2000 AND IS QUALIFIED IN ITS
ENTIRETY BY REFERENCE TO SUCH FINANCIAL STATEMENTS.
</LEGEND>
<S> <C>
<PERIOD-TYPE> 6-MOS
<FISCAL-YEAR-END> DEC-31-2000
<PERIOD-START> JAN-01-2000
<PERIOD-END> JUN-30-2000
<CASH> 2,026,078
<SECURITIES> 0
<RECEIVABLES> 61,164,632
<ALLOWANCES> 1,062,000
<INVENTORY> 63,873,285
<CURRENT-ASSETS> 131,306,463
<PP&E> 125,227,741
<DEPRECIATION> 24,859,266
<TOTAL-ASSETS> 235,304,357
<CURRENT-LIABILITIES> 77,125,885
<BONDS> 81,812,890
<COMMON> 9,998
0
0
<OTHER-SE> 58,649,372
<TOTAL-LIABILITY-AND-EQUITY> 235,304,357
<SALES> 175,466,448
<TOTAL-REVENUES> 175,466,448
<CGS> 150,188,207
<TOTAL-COSTS> 150,188,207
<OTHER-EXPENSES> 15,324,540
<LOSS-PROVISION> 0
<INTEREST-EXPENSE> 3,687,015
<INCOME-PRETAX> 6,336,072
<INCOME-TAX> 2,400,000
<INCOME-CONTINUING> 3,936,072
<DISCONTINUED> 0
<EXTRAORDINARY> 0
<CHANGES> 0
<NET-INCOME> 3,936,072
<EPS-BASIC> .45
<EPS-DILUTED> .45
</TABLE>
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