<TABLE> <S> <C>
<ARTICLE> 5
<LEGEND>
THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM THE
FINANCIAL STATEMENTS OF FLANDERS CORPORATION, AND IS QUALIFIED IN ITS
ENTIRETY BY REFERENCE TO SUCH FINANCIAL STATEMENTS.
</LEGEND>
<CIK> 0000799526
<NAME> Flanders Corporation
<MULTIPLIER> 1
<S> <C> <C>
<PERIOD-TYPE> 3-MOS 9-MOS
<FISCAL-YEAR-END> DEC-31-2000 DEC-31-2000
<PERIOD-START> JUL-01-2000 JAN-01-2000
<PERIOD-END> SEP-30-2000 SEP-30-2000
<CASH> 2,734,641 2,734,641
<SECURITIES> 0 0
<RECEIVABLES> 34,522,405 34,552,405
<ALLOWANCES> 671,885 671,885
<INVENTORY> 30,239,063 30,239,063
<CURRENT-ASSETS> 76,297,643 76,297,643
<PP&E> 92,978,488 92,978,488
<DEPRECIATION> 23,525,698 23,525,698
<TOTAL-ASSETS> 183,640,947 183,640,947
<CURRENT-LIABILITIES> 24,997,730 24,997,730
<BONDS> 0 0
0 0
0 0
<COMMON> 24,353 24,353
<OTHER-SE> 88,949,015 88,949,015
<TOTAL-LIABILITY-AND-EQUITY> 183,640,947 183,640,947
<SALES> 60,156,511 154,289,446
<TOTAL-REVENUES> 60,156,511 154,289,446
<CGS> 53,134,601 123,182,754
<TOTAL-COSTS> 53,134,601 123,182,754
<OTHER-EXPENSES> 9,513,636 28,078,715
<LOSS-PROVISION> 0 0
<INTEREST-EXPENSE> (434,026) (886,440)
<INCOME-PRETAX> (2,925,752) 2,141,537
<INCOME-TAX> (1,080,300) 1,126,615
<INCOME-CONTINUING> (1,845,452) 1,014,922
<DISCONTINUED> (363,923) (921,042)
<EXTRAORDINARY> 0 0
<CHANGES> 0 0
<NET-INCOME> (2,209,375) 93,880
<EPS-BASIC> (0.09) 0.00
<EPS-DILUTED> (0.09) 0.00
</TABLE>