<TABLE> <S> <C>

<ARTICLE> 5
<LEGEND>
THIS RESTATED FINANCIAL DATA SCHEDULE CONTAINS SUMMARY FINANCIAL
INFORMATION EXTRACTED FROM THE CONSOLIDATED FINANCIAL STATEMENTS OF
FLANDERS CORPORATION FOR THE YEARS ENDED DECEMBER 31, 1998, 1997 AND
1996.
</LEGEND>
       
<S>                             <C>                     <C>                     <C>
<PERIOD-TYPE>                   YEAR                   YEAR                   YEAR
<FISCAL-YEAR-END>                     DEC-31-1998            DEC-31-1997             DEC-31-1996
<PERIOD-START>                        JAN-01-1998            JAN-01-1997             JAN-01-1996
<PERIOD-END>                          DEC-31-1998            DEC-31-1997             DEC-31-1996
<CASH>                                 13,672,685             35,454,580               2,390,411
<SECURITIES>                                    0                      0                       0
<RECEIVABLES>                          27,222,375             21,175,241              18,253,359
<ALLOWANCES>                              551,725                380,566                 346,480
<INVENTORY>                            25,518,804             16,520,154               9,894,707
<CURRENT-ASSETS>                       70,321,597             76,251,708              41,492,787
<PP&E>                                 75,159,028             57,407,239              36,955,443
<DEPRECIATION>                         14,069,608              9,646,832               6,866,817
<TOTAL-ASSETS>                        167,780,194            145,880,516              86,518,411
<CURRENT-LIABILITIES>                  22,350,019             21,071,223              18,922,670
<BONDS>                                         0                      0                       0
<PREFERRED-MANDATORY>                           0                      0                       0
<PREFERRED>                                     0                      0                       0
<COMMON>                               90,102,881             91,995,493              16,980,665
<OTHER-SE>                             19,499,933             14,211,365               8,372,100
<TOTAL-LIABILITY-AND-EQUITY>          167,780,194            145,880,516              86,518,411
<SALES>                               157,821,876            134,135,433              73,056,197
<TOTAL-REVENUES>                      157,821,876            134,135,433              73,056,197
<CGS>                                 121,442,367            100,812,262              53,597,621
<TOTAL-COSTS>                          28,408,118             24,156,197              13,459,721
<OTHER-EXPENSES>                                0                      0                       0
<LOSS-PROVISION>                                0                      0                       0
<INTEREST-EXPENSE>                        943,720                857,527               1,203,226
<INCOME-PRETAX>                         8,886,403              9,543,988               5,771,379
<INCOME-TAX>                            3,597,835              3,704,723               2,177,591
<INCOME-CONTINUING>                     5,288,568              5,839,265               3,593,788
<DISCONTINUED>                                  0                      0                       0
<EXTRAORDINARY>                                 0                      0                       0
<CHANGES>                                       0                      0                       0
<NET-INCOME>                            5,288,568              5,839,265               3,593,788
<EPS-PRIMARY>                                0.21                   0.32                    0.27
<EPS-DILUTED>                                0.20                   0.27                    0.23
        

</TABLE>