<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