SELAS CORP OF AMERICA
10-Q, EX-27, 2000-08-10
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 six months
ended June 30, 2000 and is qualified in its entirety by reference to
such financial statements.
</LEGEND>

<S>                             <C>
<PERIOD-TYPE>                   6-MOS
<FISCAL-YEAR-END>                          DEC-31-2000
<PERIOD-END>                               JUN-30-2000
<CASH>                                       3,255,296
<SECURITIES>                                         0
<RECEIVABLES>                               38,740,979
<ALLOWANCES>                                   957,925
<INVENTORY>                                 13,446,270
<CURRENT-ASSETS>                            59,657,871
<PP&E>                                      42,523,892
<DEPRECIATION>                              23,736,835
<TOTAL-ASSETS>                              95,959,022
<CURRENT-LIABILITIES>                       43,147,500
<BONDS>                                      4,191,791
                                0
                                          0
<COMMON>                                     5,634,968
<OTHER-SE>                                  38,753,574
<TOTAL-LIABILITY-AND-EQUITY>                95,959,022
<SALES>                                     62,519,308
<TOTAL-REVENUES>                            62,519,308
<CGS>                                       49,198,359
<TOTAL-COSTS>                               49,198,359
<OTHER-EXPENSES>                                     0
<LOSS-PROVISION>                                30,782
<INTEREST-EXPENSE>                             602,083
<INCOME-PRETAX>                              3,537,666
<INCOME-TAX>                                 1,318,014
<INCOME-CONTINUING>                          2,219,652
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                 2,219,652
<EPS-BASIC>                                       0.43
<EPS-DILUTED>                                     0.43


</TABLE>


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