<ARTICLE> 5 <LEGEND> THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM THE LCA-VISION INC. CONDENSED CONSOLIDATED BALANCE SHEET AT DECEMBER 31, 1999, AND THE RELATED CONDENSED CONSOLIDATED STATEMENT OF OPERATIONS FOR THE YEAR ENDED DECEMBER 31, 1999, AND IS QUALIFIED IN ITS ENTIRETY BY REFERENCE TO SUCH FINANCIAL STATEMENTS. </LEGEND> <CIK> 0001003130 <NAME> LCA-VISION INC. <MULTIPLIER> 1,000 <PERIOD-TYPE> 12-MOS <FISCAL-YEAR-END> DEC-31-1999 <PERIOD-START> JAN-01-1999 <PERIOD-END> DEC-31-1999 <CASH> 11,891 <SECURITIES> 0 <RECEIVABLES> 2,404 <ALLOWANCES> 433 <INVENTORY> 137 <CURRENT-ASSETS> 53,776 <PP&E> 18,817 <DEPRECIATION> 9,091 <TOTAL-ASSETS> 85,290 <CURRENT-LIABILITIES> 4,955 <BONDS> 250 <PREFERRED-MANDATORY> 0 <PREFERRED> 0 <COMMON> 111 <OTHER-SE> 79,934 <TOTAL-LIABILITY-AND-EQUITY> 85,290 <SALES> 0 <TOTAL-REVENUES> 57,384 <CGS> 0 <TOTAL-COSTS> 34,524 <OTHER-EXPENSES> 19,040 <LOSS-PROVISION> 0 <INTEREST-EXPENSE> 169 <INCOME-PRETAX> 5,606 <INCOME-TAX> (5,287) <INCOME-CONTINUING> 0 <DISCONTINUED> 0 <EXTRAORDINARY> 0 <CHANGES> 0 <NET-INCOME> 10,753 <EPS-BASIC> 0.22 <EPS-DILUTED> 0.21