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<TABLE> <S> <C>
<ARTICLE> 5
<LEGEND>
This financial data schedule contains summary financial information
extracted from the consolidated financial statements included in P & F
Industries, Inc.'s quarterly report on Form 10-Q for the quarter ended September
30, 2000 and is qualified in its entirety by reference to such financial
statements.
</LEGEND>
<S> <C>
<PERIOD-TYPE> 9-MOS
<FISCAL-YEAR-END> DEC-31-2000
<PERIOD-END> SEP-30-2000
<CASH> 767,532
<SECURITIES> 0
<RECEIVABLES> 14,223,207
<ALLOWANCES> 0
<INVENTORY> 26,104,842
<CURRENT-ASSETS> 42,534,874
<PP&E> 19,178,056
<DEPRECIATION> 8,267,941
<TOTAL-ASSETS> 61,318,732
<CURRENT-LIABILITIES> 21,696,707
<BONDS> 7,675,451
<COMMON> 3,652,893
0
0
<OTHER-SE> 28,542,817
<TOTAL-LIABILITY-AND-EQUITY> 61,318,732
<SALES> 61,035,604
<TOTAL-REVENUES> 61,605,452
<CGS> 42,717,447
<TOTAL-COSTS> 42,717,447
<OTHER-EXPENSES> 0
<LOSS-PROVISION> 0
<INTEREST-EXPENSE> 1,067,011
<INCOME-PRETAX> 4,910,493
<INCOME-TAX> 1,864,000
<INCOME-CONTINUING> 3,046,493
<DISCONTINUED> 0
<EXTRAORDINARY> 0
<CHANGES> 0
<NET-INCOME> 3,046,493
<EPS-BASIC> .86
<EPS-DILUTED> .83
<FN>
<F1>
ACCOUNTS RECEIVABLE ARE NET OF ALLOWANCE
</FN>
</TABLE>
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