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<TABLE> <S> <C>
<ARTICLE> 5
<LEGEND>
This schedule contains summary financial information extracted
from WTC Industries, Inc. unaudited condensed consolidated financial statements
as of September 30, 2000 and 1999 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> 1,307
<SECURITIES> 0
<RECEIVABLES> 781,711
<ALLOWANCES> 9,000
<INVENTORY> 931,939
<CURRENT-ASSETS> 1,772,099
<PP&E> 2,189,825
<DEPRECIATION> 816,625
<TOTAL-ASSETS> 3,146,699
<CURRENT-LIABILITIES> 3,156,018
<BONDS> 5,505,129
0
0
<COMMON> 148,020
<OTHER-SE> (5,662,468)
<TOTAL-LIABILITY-AND-EQUITY> 3,146,699
<SALES> 5,429,799
<TOTAL-REVENUES> 5,429,799
<CGS> 3,949,661
<TOTAL-COSTS> 1,977,591
<OTHER-EXPENSES> 0
<LOSS-PROVISION> 0
<INTEREST-EXPENSE> 245,190
<INCOME-PRETAX> (742,643)
<INCOME-TAX> 0
<INCOME-CONTINUING> (742,643)
<DISCONTINUED> 0
<EXTRAORDINARY> 0
<CHANGES> 0
<NET-INCOME> (742,643)
<EPS-BASIC> (.53)
<EPS-DILUTED> .00
</TABLE>
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