<TABLE> <S> <C>
<ARTICLE> 5
<LEGEND>
THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM THE
FINANCIAL STATEMENTS OF ACORN HOLDING CORP. AND IS QUALIFIED IN ITS ENTIRETY BY
REFERENCE TO SUCH FINANCIAL STATEMENTS.
</LEGEND>
<CIK> 0000737243
<NAME> ACORN HOLDING CORP.
<MULTIPLIER> 1
<CURRENCY> U.S. DOLLARS
<S> <C>
<PERIOD-TYPE> 9-MOS
<FISCAL-YEAR-END> DEC-31-2000
<PERIOD-START> JAN-1-2000
<PERIOD-END> SEP-30-2000
<EXCHANGE-RATE> 1
<CASH> 1,050,670
<SECURITIES> 205,125
<RECEIVABLES> 575,305
<ALLOWANCES> 0
<INVENTORY> 2,143,910
<CURRENT-ASSETS> 4,116,341
<PP&E> 2,069,083
<DEPRECIATION> 1,255,029
<TOTAL-ASSETS> 7,800,000
<CURRENT-LIABILITIES> 1,205,061
<BONDS> 0
0
0
<COMMON> 16,274
<OTHER-SE> 6,363,627
<TOTAL-LIABILITY-AND-EQUITY> 7,800,000
<SALES> 5,234,473
<TOTAL-REVENUES> 5,234,473
<CGS> 3,746,249
<TOTAL-COSTS> 5,001,559
<OTHER-EXPENSES> 0
<LOSS-PROVISION> 0
<INTEREST-EXPENSE> 0
<INCOME-PRETAX> 232,914
<INCOME-TAX> 117,521
<INCOME-CONTINUING> 169,514
<DISCONTINUED> 0
<EXTRAORDINARY> 0
<CHANGES> 0
<NET-INCOME> 169,514
<EPS-BASIC> .104
<EPS-DILUTED> .104
</TABLE>