
<TABLE> <S> <C>

<ARTICLE> 5
<LEGEND>
THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRATED FROM
U.S. ENERGY CORP. FORM 10-Q/A AND IS QUALIFIED IN ITS ENTIRETY BY
REFERENCE TO SUCH FINANCIAL STATEMENTS.
</LEGEND>
<CIK> 0000101594
<NAME> U.S. ENERGY CORP.
       
<S>                             <C>
<PERIOD-TYPE>                   9-MOS
<FISCAL-YEAR-END>                          MAY-31-1997
<PERIOD-START>                             JUN-01-1996
<PERIOD-END>                               NOV-30-1996
<CASH>                                       4,338,200
<SECURITIES>                                         0
<RECEIVABLES>                                  661,200
<ALLOWANCES>                                         0
<INVENTORY>                                    143,300
<CURRENT-ASSETS>                             6,654,500
<PP&E>                                      26,788,700
<DEPRECIATION>                             (9,318,200)
<TOTAL-ASSETS>                              38,793,700
<CURRENT-LIABILITIES>                        5,598,800
<BONDS>                                              0
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                          0
<COMMON>                                        65,500
<OTHER-SE>                                  14,521,000
<TOTAL-LIABILITY-AND-EQUITY>                38,793,700
<SALES>                                      1,888,900
<TOTAL-REVENUES>                             2,291,500
<CGS>                                           98,400
<TOTAL-COSTS>                                3,467,700
<OTHER-EXPENSES>                                     0
<LOSS-PROVISION>                                     0
<INTEREST-EXPENSE>                              62,200
<INCOME-PRETAX>                            (1,064,800)
<INCOME-TAX>                                         0
<INCOME-CONTINUING>                        (1,064,800)
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                               (1,064,800)
<EPS-PRIMARY>                                    (.16)
<EPS-DILUTED>                                        0
        

</TABLE>
