<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