<ARTICLE> 5
<LEGEND>
This schedule contains summary financial information extracted from Lancer
Orthodontics, Inc. Third quarter 1996 10-QSB and is qualified in its entirety
to such 10-QSB.
</LEGEND>
       
                             
<PERIOD-TYPE>                   9-MOS
<FISCAL-YEAR-END>                          MAY-31-1996
<PERIOD-END>                               FEB-29-1996
<CASH>                                         124,776
<SECURITIES>                                         0
<RECEIVABLES>                                1,284,767
<ALLOWANCES>                                    99,251
<INVENTORY>                                  1,662,322
<CURRENT-ASSETS>                             3,010,371
<PP&E>                                       2,517,884
<DEPRECIATION>                             (2,178,320)
<TOTAL-ASSETS>                               3,902,865
<CURRENT-LIABILITIES>                          896,556
<BONDS>                                        333,224
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                    185,242
<COMMON>                                     4,689,380
<OTHER-SE>                                 (2,201,537)
<TOTAL-LIABILITY-AND-EQUITY>                 3,902,865
<SALES>                                      4,826,207
<TOTAL-REVENUES>                             4,826,207
<CGS>                                        2,892,627
<TOTAL-COSTS>                                2,892,627
<OTHER-EXPENSES>                                     0
<LOSS-PROVISION>                                     0
<INTEREST-EXPENSE>                              86,370
<INCOME-PRETAX>                                 87,132
<INCOME-TAX>                                       800
<INCOME-CONTINUING>                             86,336
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                    86,336
<EPS-PRIMARY>                                     .006
<EPS-DILUTED>                                     .006