CGI HOLDING CORP
10QSB, EX-27, 2000-11-14
COMMERCIAL PHYSICAL & BIOLOGICAL RESEARCH
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<TABLE> <S> <C>


<ARTICLE>                     5
<LEGEND>
This  schedule  contains  summary  financial   information  extracted  from  the
consolidated balance sheet as of September 30, 2000 and consolidated  statements
of operations for the nine months 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-START>                                 JAN-01-2000
<PERIOD-END>                                   SEP-30-2000
<CASH>                                              44,387
<SECURITIES>                                             0
<RECEIVABLES>                                    2,711,727
<ALLOWANCES>                                       (67,483)
<INVENTORY>                                        623,284
<CURRENT-ASSETS>                                 4,371,584
<PP&E>                                           1,833,889
<DEPRECIATION>                                     458,074
<TOTAL-ASSETS>                                   6,328,022
<CURRENT-LIABILITIES>                            3,799,861
<BONDS>                                                  0
                                    0
                                              0
<COMMON>                                            11,230
<OTHER-SE>                                       1,675,537
<TOTAL-LIABILITY-AND-EQUITY>                     6,328,022
<SALES>                                          7,897,644
<TOTAL-REVENUES>                                 7,897,644
<CGS>                                            5,328,961
<TOTAL-COSTS>                                    5,328,961
<OTHER-EXPENSES>                                 2,005,783
<LOSS-PROVISION>                                         0
<INTEREST-EXPENSE>                                 303,285
<INCOME-PRETAX>                                    344,091
<INCOME-TAX>                                       127,314
<INCOME-CONTINUING>                                216,777
<DISCONTINUED>                                     203,302
<EXTRAORDINARY>                                          0
<CHANGES>                                                0
<NET-INCOME>                                       420,079
<EPS-BASIC>                                          .04
<EPS-DILUTED>                                          .04




</TABLE>


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