
<TABLE> <S> <C>

<ARTICLE> 5
<LEGEND>
THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATI0N EXTRACTED FROM THE
FINANCIAL STATEMENTS OF WINDMERE-DURABLE HOLDINGS, INC. FOR THE THREE MONTHS 
ENDED MARCH 31, 1997 AND IS QUALIFIED IN ITS ENTIRETY BY REFERENCE TO SUCH 
FINANCIAL STATEMENTS.
</LEGEND>
<MULTIPLIER> 1,000
       
<S>                             <C>
<PERIOD-TYPE>                   3-MOS
<FISCAL-YEAR-END>                          DEC-31-1997
<PERIOD-END>                               MAR-31-1997
<CASH>                                           9,188
<SECURITIES>                                         0
<RECEIVABLES>                                   33,564
<ALLOWANCES>                                     1,072
<INVENTORY>                                     85,045
<CURRENT-ASSETS>                               152,010
<PP&E>                                          80,098
<DEPRECIATION>                                  46,959
<TOTAL-ASSETS>                                 233,896
<CURRENT-LIABILITIES>                           46,770
<BONDS>                                          1,833
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                          0
<COMMON>                                         1,748
<OTHER-SE>                                     165,532
<TOTAL-LIABILITY-AND-EQUITY>                   233,896
<SALES>                                         51,412
<TOTAL-REVENUES>                                51,412
<CGS>                                           40,593
<TOTAL-COSTS>                                   40,593
<OTHER-EXPENSES>                                 9,697
<LOSS-PROVISION>                                     0
<INTEREST-EXPENSE>                                 624
<INCOME-PRETAX>                                    485
<INCOME-TAX>                                       164
<INCOME-CONTINUING>                                321
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                       321
<EPS-PRIMARY>                                      .02
<EPS-DILUTED>                                      .02
        

</TABLE>
