<ARTICLE> 5
<LEGEND>
This schedule contains summary financial information extracted from Lancer
Orthodontics, Inc.'s third quarter 10-Q and is qualified in its entirety by
reference to such 10-Q.
</LEGEND>
       
                             
<PERIOD-TYPE>                   9-MOS
<FISCAL-YEAR-END>                          MAY-31-1999
<PERIOD-END>                               FEB-28-1999
<CASH>                                         101,739
<SECURITIES>                                         0
<RECEIVABLES>                                1,395,899
<ALLOWANCES>                                  (97,075)
<INVENTORY>                                  2,174,319
<CURRENT-ASSETS>                             3,580,383
<PP&E>                                       2,383,540
<DEPRECIATION>                             (2,178,005)
<TOTAL-ASSETS>                               4,120,220
<CURRENT-LIABILITIES>                          803,105
<BONDS>                                              0
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                    185,242
<COMMON>                                     4,701,761
<OTHER-SE>                                 (1,569,888)
<TOTAL-LIABILITY-AND-EQUITY>                 4,120,220
<SALES>                                      4,381,358
<TOTAL-REVENUES>                             4,381,358
<CGS>                                        2,790,957
<TOTAL-COSTS>                                2,790,957
<OTHER-EXPENSES>                                     0
<LOSS-PROVISION>                                     0
<INTEREST-EXPENSE>                               9,677
<INCOME-PRETAX>                               (83,000)
<INCOME-TAX>                                       800
<INCOME-CONTINUING>                           (83,800)
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                  (83,800)
<EPS-PRIMARY>                                    (.04)
<EPS-DILUTED>                                    (.04)