SELAS CORP OF AMERICA
10-Q/A, 1995-06-28
INDUSTRIAL PROCESS FURNACES & OVENS
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<TABLE> <S> <C>

<ARTICLE> 5
<LEGEND>
This schedule contains summary financial information extracted from the
financial statements of Selas Corporation of America for the three months
ended March 31, 1995 and is qualified in its entirety by reference to
such financial statements.
</LEGEND>
<MULTIPLIER> 1
<CURRENCY> U.S. DOLLARS
       
<S>                             <C>
<PERIOD-TYPE>                   3-MOS
<FISCAL-YEAR-END>                          DEC-31-1995
<PERIOD-START>                             JAN-01-1995
<PERIOD-END>                               MAR-31-1995
<EXCHANGE-RATE>                                     1.
<CASH>                                       5,640,303
<SECURITIES>                                         0
<RECEIVABLES>                               27,828,162
<ALLOWANCES>                                   552,131
<INVENTORY>                                  8,411,524
<CURRENT-ASSETS>                            44,332,271
<PP&E>                                      28,920,385
<DEPRECIATION>                              11,978,744
<TOTAL-ASSETS>                              77,084,132
<CURRENT-LIABILITIES>                       25,684,766
<BONDS>                                     10,934,492
<COMMON>                                     3,702,426
                                0
                                          0
<OTHER-SE>                                  30,974,948
<TOTAL-LIABILITY-AND-EQUITY>                77,084,132
<SALES>                                     21,471,505
<TOTAL-REVENUES>                            21,471,505
<CGS>                                       15,942,679
<TOTAL-COSTS>                               15,942,679
<OTHER-EXPENSES>                                     0
<LOSS-PROVISION>                                 3,000
<INTEREST-EXPENSE>                             281,320
<INCOME-PRETAX>                              1,734,931
<INCOME-TAX>                                   571,308
<INCOME-CONTINUING>                          1,163,623
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                 1,163,623
<EPS-PRIMARY>                                     0.34
<EPS-DILUTED>                                      .00
        

</TABLE>


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