<ARTICLE> 5
<LEGEND>
THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM AVITAR'S
ANNUAL REPORT TO STOCKHOLDERS FOR THE QUARTER ENDED DECEMBER 31, 1996 AND IS
QUALIFIED IN ITS ENTIRETY BY REFERENCE TO SUCH FINANCIAL STATEMENTS.
</LEGEND>

       
                            
<PERIOD-TYPE>                  3-MOS
<FISCAL-YEAR-END>              SEP-30-1997
<PERIOD-START>                 OCT-1-1996
<PERIOD-END>                   DEC-31-1996
<CASH>                         43,517
<SECURITIES>                   0
<RECEIVABLES>                  596,430
<ALLOWANCES>                   9,000
<INVENTORY>                    213,506
<CURRENT-ASSETS>               917,156
<PP&E>                         416,540
<DEPRECIATION>                 0
<TOTAL-ASSETS>                 6,050,476
<CURRENT-LIABILITIES>          1,549,931
<BONDS>                        0
<PREFERRED-MANDATORY>          0
<PREFERRED>                    12,752
<COMMON>                       81,581
<OTHER-SE>                     4,150,799
<TOTAL-LIABILITY-AND-EQUITY>   6,050,476
<SALES>                        628,743
<TOTAL-REVENUES>               628,743
<CGS>                          551,033
<TOTAL-COSTS>                  1,387,129
<OTHER-EXPENSES>               0
<LOSS-PROVISION>               0
<INTEREST-EXPENSE>             24,053
<INCOME-PRETAX>                (782,439)
<INCOME-TAX>                   2,600
<INCOME-CONTINUING>            (786,039)
<DISCONTINUED>                 0
<EXTRAORDINARY>                0
<CHANGES>                      0
<NET-INCOME>                   (786,039)
<EPS-PRIMARY>                  (.10)
<EPS-DILUTED>                  (.10)