<TABLE> <S> <C>

<ARTICLE>                     5
<LEGEND>                      
THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM THE
CONDENSED CONSOLIDATED BALANCE SHEETS AND CONDENSED CONSOLIDATED STATEMENT OF
OPERATIONS OF ACME UNITED CORPORATION AND IS QUALIFIED IN ITS ENTIRETY BY
REFERENCE TO SUCH FINANCIAL STATEMENTS.
</LEGEND>
<CIK>                         0000002098
<NAME>                        ACME UNITED CORPORATION
<MULTIPLIER>                                   1,000
       
<S>                                            <C>               <C>                 <C> 
<PERIOD-TYPE>                                  12-MOS            12-MOS              12-MOS
<FISCAL-YEAR-END>                              DEC-31-1998       DEC-31-1997         DEC-31-1996
<PERIOD-END>                                   DEC-31-1998       DEC-31-1997         DEC-31-1996
<CASH>                                         40                25                  427
<SECURITIES>                                   0                 0                   0
<RECEIVABLES>                                  7,916             7,698               7,204
<ALLOWANCES>                                   195               252                 198
<INVENTORY>                                    13,269            14,081              10,423
<CURRENT-ASSETS>                               21,454            21,728              12,245
<PP&E>                                         18,614            17,853              19,134
<DEPRECIATION>                                 12,573            11,618              12,460
<TOTAL-ASSETS>                                 28,896            29,327              27,251
<CURRENT-LIABILITIES>                          15,554            11,181              12,292
<BONDS>                                        0                 0                   0
<PREFERRED-MANDATORY>                          0                 0                   0
<PREFERRED>                                    0                 0                   0
<COMMON>                                       8,706             8,685               8,587
<OTHER-SE>                                     (4,031)           (2,391)             (2,071)
<TOTAL-LIABILITY-AND-EQUITY>                   28,896            29,327              27,251
<SALES>                                        36,457            32,843              33,125
<TOTAL-REVENUES>                               36,405            33,210              33,574
<CGS>                                          28,792            25,572              25,846
<TOTAL-COSTS>                                  37,312            34,637              36,696
<OTHER-EXPENSES>                               0                 0                   0
<LOSS-PROVISION>                               0                 0                   0
<INTEREST-EXPENSE>                             1,502             1,326               1,537
<INCOME-PRETAX>                                (2,408)           (2,753)             (4,660)
<INCOME-TAX>                                   (44)              94                  84
<INCOME-CONTINUING>                            (2,364)           (2,847)             (4,744)
<DISCONTINUED>                                 698               3,050               1,569
<EXTRAORDINARY>                                0                 0                   0
<CHANGES>                                      0                 0                   0
<NET-INCOME>                                   (1,666)           203                 (3,175)
<EPS-PRIMARY>                                  (.49)             .06                 (.95)
<EPS-DILUTED>                                  (.49)             .06                 (.95)
        

</TABLE>