<ARTICLE>                     5
<LEGEND>
     THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM
     AVITAR'S QUARTERLY REPORT FOR THE QUARTER ENDED DECEMBER 31, 1998 AND IS
     QUALIFIED IN ITS ENTIRETY BY REFERENCE TO SUCH FINANCIAL STATEMENTS.
</LEGEND>
       
                             
<PERIOD-TYPE>                   3-MOS
<FISCAL-YEAR-END>                              SEP-30-1999
<PERIOD-START>                                 OCT-01-1998
<PERIOD-END>                                   DEC-31-1998
<CASH>                                              11,996
<SECURITIES>                                             0
<RECEIVABLES>                                      139,999
<ALLOWANCES>                                             0
<INVENTORY>                                         99,312
<CURRENT-ASSETS>                                   326,043
<PP&E>                                             700,695
<DEPRECIATION>                                     527,217
<TOTAL-ASSETS>                                     515,569
<CURRENT-LIABILITIES>                            2,068,075
<BONDS>                                                  0
<PREFERRED-MANDATORY>                                    0
<PREFERRED>                                          9,736
<COMMON>                                           175,309
<OTHER-SE>                                      (1,786,351)
<TOTAL-LIABILITY-AND-EQUITY>                       515,569
<SALES>                                            484,097
<TOTAL-REVENUES>                                   484,097
<CGS>                                              468,269
<TOTAL-COSTS>                                      465,470
<OTHER-EXPENSES>                                         0
<LOSS-PROVISION>                                         0
<INTEREST-EXPENSE>                                  41,863
<INCOME-PRETAX>                                   (467,505)
<INCOME-TAX>                                             0
<INCOME-CONTINUING>                               (467,505)
<DISCONTINUED>                                           0
<EXTRAORDINARY>                                          0
<CHANGES>                                                0
<NET-INCOME>                                      (467,505)
<EPS-PRIMARY>                                         (.03)
<EPS-DILUTED>                                         (.03)