<TABLE> <S> <C>

<ARTICLE>                5
<LEGEND>
                                                           Exhibit 27

                              ANDERSEN GROUP, INC.
                             FINANCIAL DATA SCHEDULE
                       COMMERCIAL AND INDUSTRIAL COMPANIES
                           ARTICLE 5 OF REGULATION S-X

THIS  SCHEDULE  CONTAINS  SUMMARY  FINANCIAL   INFORMATION  EXTRACTED  FROM  THE
REGISTRANT'S  FORM 10-Q FOR THE  QUARTERLY  PERIOD  ENDING  MAY 31,  1999 AND IS
QUALIFIED IN ITS ENTIRETY BY REFERENCE TO SUCH FORM 10-Q.

</LEGEND>
<MULTIPLIER>                                                               1,000

<S>                                                                <C>
<PERIOD-TYPE>                                                              3-MOS
<FISCAL-YEAR-END>                                                    FEB-28-2000
<PERIOD-START>                                                       MAR-01-1999
<PERIOD-END>                                                         MAY-31-1999
<CASH>                                                                     3,125
<SECURITIES>                                                               6,382
<RECEIVABLES>                                                              4,738
<ALLOWANCES>                                                               (118)
<INVENTORY>                                                                6,495
<CURRENT-ASSETS>                                                          20,743
<PP&E>                                                                    22,903
<DEPRECIATION>                                                          (13,771)
<TOTAL-ASSETS>                                                            37,296
<CURRENT-LIABILITIES>                                                      5,424
<BONDS>                                                                   11,036
<PREFERRED-MANDATORY>                                                          0
<PREFERRED>                                                                4,769
<COMMON>                                                                      20
<OTHER-SE>                                                                11,914
<TOTAL-LIABILITY-AND-EQUITY>                                              37,296
<SALES>                                                                    7,298
<TOTAL-REVENUES>                                                           8,201
<CGS>                                                                      4,953
<TOTAL-COSTS>                                                              7,221
<OTHER-EXPENSES>                                                           2,268
<LOSS-PROVISION>                                                               8
<INTEREST-EXPENSE>                                                           388
<INCOME-PRETAX>                                                              592
<INCOME-TAX>                                                                 236
<INCOME-CONTINUING>                                                          356
<DISCONTINUED>                                                                 0
<EXTRAORDINARY>                                                                0
<CHANGES>                                                                      0
<NET-INCOME>                                                                 260
<EPS-BASIC>                                                               0.13
<EPS-DILUTED>                                                               0.13


</TABLE>