CGI HOLDING CORP
10QSB, EX-27, 2000-08-11
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 June 30, 2000 and  consolidated  statements of
operations  for the three months  ended June 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>                                   JUN-30-2000
<CASH>                                             166,184
<SECURITIES>                                             0
<RECEIVABLES>                                    4,057,640
<ALLOWANCES>                                       (67,489)
<INVENTORY>                                        852,106
<CURRENT-ASSETS>                                 5,356,529
<PP&E>                                           1,827,765
<DEPRECIATION>                                     396,474
<TOTAL-ASSETS>                                   7,381,746
<CURRENT-LIABILITIES>                            5,072,979
<BONDS>                                                  0
                                    0
                                              0
<COMMON>                                            11,230
<OTHER-SE>                                       1,592,981
<TOTAL-LIABILITY-AND-EQUITY>                     7,381,746
<SALES>                                          7,305,561
<TOTAL-REVENUES>                                 7,305,561
<CGS>                                            4,700,646
<TOTAL-COSTS>                                    4,700,646
<OTHER-EXPENSES>                                 1,940,418
<LOSS-PROVISION>                                         0
<INTEREST-EXPENSE>                                 198,197
<INCOME-PRETAX>                                    536,642
<INCOME-TAX>                                       199,119
<INCOME-CONTINUING>                                337,523
<DISCONTINUED>                                           0
<EXTRAORDINARY>                                          0
<CHANGES>                                                0
<NET-INCOME>                                       337,523
<EPS-BASIC>                                         0.03
<EPS-DILUTED>                                         0.03




</TABLE>


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