<ARTICLE> 5
<LEGEND>
This schedule contains summary financial informaton extracted from Lancer
Orthodontics, Inc. February 28, 1997 Form 10-QSB and is qualified in its
entirety be reference to such 10-QSB.
</LEGEND>
       
                             
<PERIOD-TYPE>                   9-MOS
<FISCAL-YEAR-END>                          MAY-31-1997
<PERIOD-END>                               FEB-28-1997
<CASH>                                         100,839
<SECURITIES>                                         0
<RECEIVABLES>                                1,524,039
<ALLOWANCES>                                   103,508
<INVENTORY>                                  1,702,465
<CURRENT-ASSETS>                             3,227,461
<PP&E>                                       2,325,392
<DEPRECIATION>                             (2,050,940)
<TOTAL-ASSETS>                               3,981,248
<CURRENT-LIABILITIES>                        1,009,271
<BONDS>                                              0
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                    185,242
<COMMON>                                     4,710,614
<OTHER-SE>                                 (1,923,879)
<TOTAL-LIABILITY-AND-EQUITY>                 3,981,248
<SALES>                                      4,707,896
<TOTAL-REVENUES>                             4,707,896
<CGS>                                        2,945,334
<TOTAL-COSTS>                                2,945,334
<OTHER-EXPENSES>                                     0
<LOSS-PROVISION>                                     0
<INTEREST-EXPENSE>                              45,227
<INCOME-PRETAX>                                 45,819
<INCOME-TAX>                                       800
<INCOME-CONTINUING>                             45,019
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                    45,019
<EPS-PRIMARY>                                   (.001)
<EPS-DILUTED>                                   (.001)