ELECTROSOUND GROUP INC &lt;ESG>3RD QTR FEB 28 LOSS

  Oper shr loss one cts vs loss five cts
      Oper net loss 15,000 vs loss 79,000
      Revs 6,244,000 vs 8,148,000
      Avg shrs 1,912,000 vs 1,537,000
      Nine mths
      Oper shr profit 19 cts vs profit 22 cts
      Oper net profit 347,000 vs profit 341,000
      Revs 22.6 mln vs 28.5 mln
      Avg shrs 1,840,000 vs 1,537,000
     
      Note: Oper excludes tax losses of 13,000 vs 85,000 for qtr
  and tax credits of 258,000 vs 235,000 for nine mths.
  

