<ARTICLE> 5 <LEGEND> THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM GULL LABORATORIES, INC. DECEMBER 31, 1997 FINANCIAL STATEMENTS AND IS QUALIFIED IN ITS ENTIRETY BY REFERENCE TO SUCH FINANCIAL STATEMENTS. </LEGEND> <PERIOD-TYPE> YEAR <FISCAL-YEAR-END> DEC-31-1997 <PERIOD-END> DEC-31-1997 <CASH> 239,993 <SECURITIES> 0 <RECEIVABLES> 2,638,007 <ALLOWANCES> 282,973 <INVENTORY> 6,197,359 <CURRENT-ASSETS> 9,109,264 <PP&E> 10,123,661 <DEPRECIATION> 5,993,662 <TOTAL-ASSETS> 15,301,073 <CURRENT-LIABILITIES> 9,265,762 <BONDS> 733,082 <PREFERRED-MANDATORY> 0 <PREFERRED> 0 <COMMON> 7,941 <OTHER-SE> 4,932,010 <TOTAL-LIABILITY-AND-EQUITY> 15,301,753 <SALES> 21,705,552 <TOTAL-REVENUES> 21,705,552 <CGS> 9,236,929 <TOTAL-COSTS> 13,912,550 <OTHER-EXPENSES> (29,325) <LOSS-PROVISION> 0 <INTEREST-EXPENSE> 593,361 <INCOME-PRETAX> (2,007,963) <INCOME-TAX> (193,288) <INCOME-CONTINUING> (1,814,675) <DISCONTINUED> 0 <EXTRAORDINARY> 0 <CHANGES> 0 <NET-INCOME> (1,814,675) <EPS-PRIMARY> (.23) <EPS-DILUTED> (.23)