<ARTICLE>              5
<LEGEND>
This financial data schedule contains summary financial information
extracted from the consolidated financial statements included in P & F
Industries, Inc.'s quarterly report on Form 10-Q for the quarter ended September
30, 2000 and is qualified in its entirety by reference to such financial
statements.


                               
<PERIOD-TYPE>                       9-MOS
<FISCAL-YEAR-END>                             DEC-31-2000
<PERIOD-END>                                  SEP-30-2000
<CASH>                                            767,532
<SECURITIES>                                            0
<RECEIVABLES>                                  14,223,207
<ALLOWANCES>                                            0
<INVENTORY>                                    26,104,842
<CURRENT-ASSETS>                               42,534,874
<PP&E>                                         19,178,056
<DEPRECIATION>                                  8,267,941
<TOTAL-ASSETS>                                 61,318,732
<CURRENT-LIABILITIES>                          21,696,707
<BONDS>                                         7,675,451
<COMMON>                                        3,652,893
<PREFERRED-MANDATORY>                                   0
<PREFERRED>                                             0
<OTHER-SE>                                     28,542,817
<TOTAL-LIABILITY-AND-EQUITY>                   61,318,732
<SALES>                                        61,035,604
<TOTAL-REVENUES>                               61,605,452
<CGS>                                          42,717,447
<TOTAL-COSTS>                                  42,717,447
<OTHER-EXPENSES>                                        0
<LOSS-PROVISION>                                        0
<INTEREST-EXPENSE>                              1,067,011
<INCOME-PRETAX>                                 4,910,493
<INCOME-TAX>                                    1,864,000
<INCOME-CONTINUING>                             3,046,493
<DISCONTINUED>                                          0
<EXTRAORDINARY>                                         0
<CHANGES>                                               0
<NET-INCOME>                                    3,046,493
<EPS-BASIC>                                           .86
<EPS-DILUTED>                                         .83

<F1>
ACCOUNTS RECEIVABLE ARE NET OF ALLOWANCE