<ARTICLE> 5  
<LEGEND>
THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION
EXTRACTED FROM THE NEOGEN CORPORATION FORM 10-Q FOR
THE QUARTER ENDED AUGUST 31, 1998 AND IS QUALIFIED IN ITS
ENTIRETY BY REFERENCE TO SUCH FORM 10-Q
</LEGEND>
<RESTATED>
<MULTIPLIER> 1 
         
                                          
<PERIOD-TYPE>                              3-MOS  
<FISCAL-YEAR-END>                          MAY-31-1999
<PERIOD-START>                             JUN-01-1998
<PERIOD-END>                               AUG-31-1998
<CASH>                                         905,370
<SECURITIES>                                 8,976,074
<RECEIVABLES>                                3,829,757
<ALLOWANCES>                                   281,804
<INVENTORY>                                  5,305,465
<CURRENT-ASSETS>                            19,164,418
<PP&E>                                       5,582,362  
<DEPRECIATION>                               3,536,220  
<TOTAL-ASSETS>                              26,269,507  
<CURRENT-LIABILITIES>                        1,737,407  
<BONDS>                                              0  
<PREFERRED-MANDATORY>                                0  
<PREFERRED>                                          0  
<COMMON>                                       989,133  
<OTHER-SE>                                  23,152,332  
<TOTAL-LIABILITY-AND-EQUITY>                26,269,507  
<SALES>                                      5,716,555  
<TOTAL-REVENUES>                             5,716,555  
<CGS>                                        2,216,385  
<TOTAL-COSTS>                                4,947,543  
<OTHER-EXPENSES>                              (135,787) 
<LOSS-PROVISION>                                     0  
<INTEREST-EXPENSE>                               4,478  
<INCOME-PRETAX>                                900,321  
<INCOME-TAX>                                    83,300  
<INCOME-CONTINUING>                            817,021  
<DISCONTINUED>                                       0  
<EXTRAORDINARY>                                      0  
<CHANGES>                                            0  
<NET-INCOME>                                   817,021  
<EPS-PRIMARY>                                     0.13  
<EPS-DILUTED>                                     0.13