<ARTICLE>                     5
<LEGEND>
THIS  SCHEDULE  CONTAINS  SUMMARY  FINANCIAL  INFORMATION  EXTRACTED  FROM  GULL
LABORATORIES,  INC.  FINANCIAL  STATEMENTS  AND IS  QUALIFIED IN ITS ENTIRETY BY
REFERENCE TO SUCH FINANCIAL  STATEMENTS.  THE COMPANY HAS RESTATED  EARNINGS PER
SHARE FOR THE SIX MONTHS ENDED JUNE 30, 1997, FOR BASIC AND DILUTED EARNINGS PER
SHARE TO BE IN  ACCORDANCE  WITH  STATEMENTS OF FINANCIAL  ACCOUNTING  STANDARDS
(SFAS) SFAS NO. 128; EARNINGS PER SHARE AND TO REFLECT THE MERGER WITH FRESENIUS
DIAGNOSTICS  WHICH HAS BEEN  ACCOUNTED  FOR IN A MANNER  SIMILAR TO A POOLING OF
INTERESTS.
</LEGEND>
       
                                                   
<PERIOD-TYPE>                                    6-MOS                     6-MOS
<FISCAL-YEAR-END>                          DEC-31-1998               DEC-31-1997
<PERIOD-END>                               JUN-30-1998               JUN-30-1997
<CASH>                                         569,740                   219,000
<SECURITIES>                                         0                         0
<RECEIVABLES>                                3,656,405                 3,765,000
<ALLOWANCES>                                   321,085                   170,000
<INVENTORY>                                  6,901,716                 5,734,000
<CURRENT-ASSETS>                            11,786,228                10,701,000
<PP&E>                                      10,531,151                10,189,000
<DEPRECIATION>                               6,086,978                 6,084,000
<TOTAL-ASSETS>                              18,064,457                16,566,000
<CURRENT-LIABILITIES>                       13,444,793                 5,865,000
<BONDS>                                        749,195                 3,462,000
<PREFERRED-MANDATORY>                                0                         0
<PREFERRED>                                          0                         0
<COMMON>                                         8,008                     8,000
<OTHER-SE>                                   3,487,388                 6,294,000
<TOTAL-LIABILITY-AND-EQUITY>                18,064,457                16,566,000
<SALES>                                     10,049,552                11,225,000
<TOTAL-REVENUES>                            10,049,552                11,225,000
<CGS>                                        5,457,363                 4,453,000
<TOTAL-COSTS>                                6,387,485                 5,928,000
<OTHER-EXPENSES>                             (143,361)                  (56,000)
<LOSS-PROVISION>                                     0                         0
<INTEREST-EXPENSE>                             378,171                   313,000
<INCOME-PRETAX>                            (2,030,106)                   587,000
<INCOME-TAX>                                 (107,148)                   411,000
<INCOME-CONTINUING>                        (1,922,958)                   176,000
<DISCONTINUED>                                       0                         0
<EXTRAORDINARY>                                      0                         0
<CHANGES>                                            0                         0
<NET-INCOME>                               (1,922,958)                   176,000
<EPS-PRIMARY>                                    (.24)                       .02
<EPS-DILUTED>                                    (.24)                       .02