<ARTICLE> 5
<LEGEND>
This schedule contains summary financial information from the financial
statements of Laboratory Specialists of America, Inc. and Subsidiary for the
nine months ended September 30, 1997 and is qualified in its entirety by
reference to such financial statements.
</LEGEND>
       
                             
<PERIOD-TYPE>                   9-MOS
<FISCAL-YEAR-END>                          DEC-31-1997
<PERIOD-START>                             JAN-01-1997
<PERIOD-END>                               SEP-30-1997
<CASH>                                         595,195
<SECURITIES>                                         0
<RECEIVABLES>                                3,210,534
<ALLOWANCES>                                   614,673
<INVENTORY>                                    110,913
<CURRENT-ASSETS>                             4,154,442
<PP&E>                                       3,375,730
<DEPRECIATION>                               1,040,240
<TOTAL-ASSETS>                              13,326,905
<CURRENT-LIABILITIES>                        3,212,664
<BONDS>                                      2,491,780
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                          0
<COMMON>                                         3,694
<OTHER-SE>                                   7,311,667
<TOTAL-LIABILITY-AND-EQUITY>                13,326,905
<SALES>                                              0
<TOTAL-REVENUES>                             9,549,032
<CGS>                                                0
<TOTAL-COSTS>                                4,246,113
<OTHER-EXPENSES>                                     0
<LOSS-PROVISION>                                40,000
<INTEREST-EXPENSE>                             152,467
<INCOME-PRETAX>                              1,857,508
<INCOME-TAX>                                   773,923
<INCOME-CONTINUING>                          1,083,585
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                 1,083,585
<EPS-PRIMARY>                                      .32
<EPS-DILUTED>                                      .28