TOUCHSTONE APPLIED SCIENCE ASSOCIATES INC /NY/
10QSB, EX-27, 2000-09-19
EDUCATIONAL SERVICES
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<TABLE> <S> <C>

<ARTICLE> 5
<LEGEND>
This schedule contains summary financial information extracted
from the consolidated balance sheet and statements of income
filed as part of the Quarterly Report on Form 10-QSB for the
quarter ended July 31, 2000 and is qualified in its
entirety by reference to such report on Form 10-QSB.
</LEGEND>

<S>                             <C>
<PERIOD-TYPE>                  9-MOS
<FISCAL-YEAR-END>                               OCT-31-2000
<PERIOD-END>                                    JUL-31-2000
<CASH>                                              119,830
<SECURITIES>                                              0
<RECEIVABLES>                                     5,228,806
<ALLOWANCES>                                        432,044
<INVENTORY>                                         801,851
<CURRENT-ASSETS>                                  5,979,332
<PP&E>                                            3,571,886
<DEPRECIATION>                                    1,577,592
<TOTAL-ASSETS>                                   17,210,675
<CURRENT-LIABILITIES>                             4,181,786
<BONDS>                                           6,397,977
                                     0
                                               0
<COMMON>                                                256
<OTHER-SE>                                        6,630,656
<TOTAL-LIABILITY-AND-EQUITY>                     17,210,675
<SALES>                                           8,545,115
<TOTAL-REVENUES>                                  8,545,115
<CGS>                                             3,389,438
<TOTAL-COSTS>                                     5,537,135
<OTHER-EXPENSES>                                          0
<LOSS-PROVISION>                                    268,468
<INTEREST-EXPENSE>                                  605,036
<INCOME-PRETAX>                                  (1,206,416)
<INCOME-TAX>                                       (422,299)
<INCOME-CONTINUING>                                (784,117)
<DISCONTINUED>                                            0
<EXTRAORDINARY>                                           0
<CHANGES>                                                 0
<NET-INCOME>                                       (784,117)
<EPS-BASIC>                                            (.33)
<EPS-DILUTED>                                          (.33)


</TABLE>


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