<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)