<ARTICLE> 5
<LEGEND>
THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION
EXTRACTED FROM THE NEOGEN CORPORATION FORM 10-K FOR
THE YEAR ENDED MAY 31, 1999 AND IS QUALIFIED IN ITS
ENTIRETY BY REFERENCE TO SUCH FORM 10-K
</LEGEND>
<RESTATED>
<MULTIPLIER> 1

                                        
<PERIOD-TYPE>                              YEAR
<FISCAL-YEAR-END>                          MAY-31-1999
<PERIOD-START>                             JUN-01-1998
<PERIOD-END>                               MAY-31-1999
<CASH>                                       1,062,811
<SECURITIES>                                 9,603,844
<RECEIVABLES>                                3,461,536
<ALLOWANCES>                                   166,000
<INVENTORY>                                  4,360,580
<CURRENT-ASSETS>                            19,283,516
<PP&E>                                       5,572,609
<DEPRECIATION>                               3,424,668
<TOTAL-ASSETS>                              26,108,138
<CURRENT-LIABILITIES>                        1,928,618
<BONDS>                                              0
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                          0
<COMMON>                                       948,685
<OTHER-SE>                                  22,837,133
<TOTAL-LIABILITY-AND-EQUITY>                26,108,138
<SALES>                                     22,179,008
<TOTAL-REVENUES>                            18,488,389
<CGS>                                        9,476,873
<TOTAL-COSTS>                               19,634,936
<OTHER-EXPENSES>                              (119,801)
<LOSS-PROVISION>                                     0
<INTEREST-EXPENSE>                              15,945
<INCOME-PRETAX>                              2,647,928
<INCOME-TAX>                                   393,000
<INCOME-CONTINUING>                          2,254,928
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                 2,254,928
<EPS-BASIC>                                     0.37
<EPS-DILUTED>                                     0.37