<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, 1997, 1996 AND
1995.
</LEGEND>
       
<S>                             <C>                     <C>                     <C>
<PERIOD-TYPE>                   YEAR                   YEAR                   YEAR
<FISCAL-YEAR-END>                          DEC-31-1997             DEC-31-1996             DEC-31-1995
<PERIOD-START>                             JAN-01-1997             JAN-01-1996             JAN-01-1995
<PERIOD-END>                               DEC-31-1997             DEC-31-1996             DEC-31-1995
<CASH>                                      35,454,580               2,390,411               2,973,797
<SECURITIES>                                         0                       0                       0
<RECEIVABLES>                               21,175,241              18,253,359               7,391,557
<ALLOWANCES>                                   380,566                 346,480                 148,000
<INVENTORY>                                 16,520,154               9,894,707               2,321,367
<CURRENT-ASSETS>                            76,251,708              41,492,787              18,529,229
<PP&E>                                      57,407,239              36,955,443              10,891,740
<DEPRECIATION>                               9,646,832               6,866,817               5,590,677
<TOTAL-ASSETS>                             145,880,516              86,518,411              18,529,229
<CURRENT-LIABILITIES>                       21,071,223              18,922,670               9,014,228
<BONDS>                                              0                       0                       0
<PREFERRED-MANDATORY>                                0                       0                       0
<PREFERRED>                                          0                       0                       0
<COMMON>                                    91,995,493              16,980,665               3,430,105
<OTHER-SE>                                  14,211,365               8,372,100               4,778,312
<TOTAL-LIABILITY-AND-EQUITY>               145,880,516              86,518,411              18,529,229
<SALES>                                    134,135,433              73,056,197              38,635,810
<TOTAL-REVENUES>                           134,135,433              73,056,197              38,635,810
<CGS>                                      100,812,262              53,597,621              28,953,729
<TOTAL-COSTS>                               24,156,197              13,459,721               7,262,668
<OTHER-EXPENSES>                                     0                       0                       0
<LOSS-PROVISION>                                     0                       0                       0
<INTEREST-EXPENSE>                             857,527               1,203,226                 633,029
<INCOME-PRETAX>                              9,543,988               5,771,379               1,830,236
<INCOME-TAX>                                 3,704,723               2,177,591                 684,582
<INCOME-CONTINUING>                          5,839,265               3,593,788               1,145,654
<DISCONTINUED>                                       0                       0                       0
<EXTRAORDINARY>                                      0                       0                       0
<CHANGES>                                            0                       0                       0
<NET-INCOME>                                 5,839,265               3,593,788               1,145,654
<EPS-PRIMARY>                                     0.32                    0.27                    0.12
<EPS-DILUTED>                                     0.27                    0.23                    0.12
        

</TABLE>