CGI HOLDING CORP
10KSB/A, EX-27, 2000-10-17
COMMERCIAL PHYSICAL & BIOLOGICAL RESEARCH
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<TABLE> <S> <C>


<ARTICLE>                     5
<LEGEND>
This  schedule  contains  summary  financial   information  extracted  from  the
condensed  consolidated  balance  sheet as of December 31, 1998,  and  condensed
statements of operations  for the twelve months ended  December 31, 1998, and is
qualified in its entirety by reference to such financial statements.

</LEGEND>

<S>                             <C>
<PERIOD-TYPE>                   12-MOS
<FISCAL-YEAR-END>                              DEC-31-1998
<PERIOD-START>                                 JAN-01-1998
<PERIOD-END>                                   DEC-31-1998
<CASH>                                             147,685
<SECURITIES>                                             0
<RECEIVABLES>                                    2,487,844
<ALLOWANCES>                                             0
<INVENTORY>                                        217,535
<CURRENT-ASSETS>                                   367,188
<PP&E>                                             474,667
<DEPRECIATION>                                      76,219
<TOTAL-ASSETS>                                   4,083,080
<CURRENT-LIABILITIES>                            2,162,703
<BONDS>                                                  0
                                    0
                                              0
<COMMON>                                             8,330
<OTHER-SE>                                       1,873,072
<TOTAL-LIABILITY-AND-EQUITY>                     4,083,080
<SALES>                                          9,040,175
<TOTAL-REVENUES>                                 9,040,175
<CGS>                                            6,403,002
<TOTAL-COSTS>                                    6,403,002
<OTHER-EXPENSES>                                 2,111,235
<LOSS-PROVISION>                                         0
<INTEREST-EXPENSE>                                  71,532
<INCOME-PRETAX>                                    474,668
<INCOME-TAX>                                       209,627
<INCOME-CONTINUING>                                265,041
<DISCONTINUED>                                           0
<EXTRAORDINARY>                                          0
<CHANGES>                                                0
<NET-INCOME>                                       265,041
<EPS-BASIC>                                          .03
<EPS-DILUTED>                                          .03


</TABLE>


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