<ARTICLE> 5
<LEGEND>
This schedule contains summary financial information from the financial
statements of Laboratory Specialists of America, Inc. and Subsidiary for the
three months ended March 31, 1998 and is qualified in its entirety by reference
to such financial statements.
</LEGEND>
       
                             
<PERIOD-TYPE>                   3-MOS
<FISCAL-YEAR-END>                          DEC-31-1998
<PERIOD-START>                             JAN-01-1998
<PERIOD-END>                               MAR-31-1998
<CASH>                                       3,120,960
<SECURITIES>                                         0
<RECEIVABLES>                                2,972,048
<ALLOWANCES>                                   558,485
<INVENTORY>                                     70,911
<CURRENT-ASSETS>                             5,936,802
<PP&E>                                       3,535,020
<DEPRECIATION>                               1,194,023
<TOTAL-ASSETS>                              14,897,338
<CURRENT-LIABILITIES>                        2,333,673
<BONDS>                                      1,865,954
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                          0
<COMMON>                                         4,935
<OTHER-SE>                                  10,332,928
<TOTAL-LIABILITY-AND-EQUITY>                14,897,338
<SALES>                                              0
<TOTAL-REVENUES>                             3,571,608
<CGS>                                                0
<TOTAL-COSTS>                                1,675,281
<OTHER-EXPENSES>                                     0
<LOSS-PROVISION>                                     0
<INTEREST-EXPENSE>                              46,144
<INCOME-PRETAX>                                685,497
<INCOME-TAX>                                   283,937
<INCOME-CONTINUING>                            401,560
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                   401,560
<EPS-PRIMARY>                                      .08
<EPS-DILUTED>                                      .08