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<TABLE> <S> <C>
<ARTICLE> 5
<LEGEND>
(Replace this text with the legend)
</LEGEND>
<CIK> 0000891915
<NAME> Reconditioned Systems Inc.
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<S> <C>
<PERIOD-TYPE> 3-MOS
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0
0
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<NET-INCOME> 191,876
<EPS-BASIC> .14
<EPS-DILUTED> .13
</TABLE>
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