5 0000022701 COMMUNICATIONS SYSTEMS, INC. 1 U.S. DOLLARS 9-MOS DEC-31-1997 JAN-01-1997 SEP-30-1997 1 23,644,909 796,100 13,009,181 796,000 18,105,242 56,246,620 26,072,307 16,845,146 78,675,835 11,782,764 0 0 0 465,357 66,427,714 78,675,835 56,787,475 56,787,475 38,674,614 38,674,614 8,353,346 0 0 10,991,328 2,785,000 8,206,328 0 0 0 8,206,328 0.88 0.88