<ARTICLE> 5
<LEGEND>
This schedule contains summary financial information extracted from Lancer
Orthodontics, Inc.'s First quarter 1997 10-QSB and is qualified in its entirety
by reference to such 10-QSB.
</LEGEND>
       
                             
<PERIOD-TYPE>                   3-MOS
<FISCAL-YEAR-END>                          MAY-31-1997
<PERIOD-END>                               AUG-31-1996
<CASH>                                         150,418
<SECURITIES>                                         0
<RECEIVABLES>                                1,445,511
<ALLOWANCES>                                   114,489
<INVENTORY>                                  1,675,801
<CURRENT-ASSETS>                             3,174,512
<PP&E>                                       2,535,901
<DEPRECIATION>                             (2,218,665)
<TOTAL-ASSETS>                               4,007,881
<CURRENT-LIABILITIES>                          860,105
<BONDS>                                        197,518
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                    185,242
<COMMON>                                     4,710,614
<OTHER-SE>                                 (1,955,642)
<TOTAL-LIABILITY-AND-EQUITY>                 4,007,881
<SALES>                                      1,485,282
<TOTAL-REVENUES>                             1,485,282
<CGS>                                          913,903
<TOTAL-COSTS>                                  913,903
<OTHER-EXPENSES>                                     0
<LOSS-PROVISION>                                     0
<INTEREST-EXPENSE>                              16,803
<INCOME-PRETAX>                                 14,056
<INCOME-TAX>                                       800
<INCOME-CONTINUING>                             13,256
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                    13,256
<EPS-PRIMARY>                                     .001
<EPS-DILUTED>                                     .001