<ARTICLE> 5
<LEGEND>
THE SCHEDULE CONTAINS SUMMARY INFORMATION EXTRACTED FROM THE LCA-VISION INC.
CONDENSED CONSOLIDATED BALANCE SHEET AT SEPTEMBER 30, 1998, AND THE RELATED
CONDENSED CONSOLIDATED STATEMENT OF OPERATIONS FOR THE NINE MONTHS ENDED
SEPTEMBER 30, 1998, AND IS QUALIFIED IN ITS ENTIRETY BY REFERENCE TO SUCH
FINANCIAL STATEMENT.
</LEGEND>
<CIK> 0001003130
<NAME> LCA-VISION INC.
<MULTIPLIER> 1,000
<CURRENCY> U.S. DOLLARS
       
                             
<PERIOD-TYPE>                   9-MOS
<FISCAL-YEAR-END>                          DEC-31-1998
<PERIOD-START>                              JAN-1-1998
<PERIOD-END>                               SEP-30-1998
<EXCHANGE-RATE>                                0.00001
<CASH>                                           3,881
<SECURITIES>                                         0
<RECEIVABLES>                                    1,957
<ALLOWANCES>                                       354
<INVENTORY>                                         46
<CURRENT-ASSETS>                                 7,291
<PP&E>                                          17,401
<DEPRECIATION>                                   7,222
<TOTAL-ASSETS>                                  30,689
<CURRENT-LIABILITIES>                            4,661
<BONDS>                                          3,185
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                     10,850
<COMMON>                                            99
<OTHER-SE>                                      11,894
<TOTAL-LIABILITY-AND-EQUITY>                    30,689
<SALES>                                              0
<TOTAL-REVENUES>                                25,323
<CGS>                                                0
<TOTAL-COSTS>                                   28,129
<OTHER-EXPENSES>                                10,500
<LOSS-PROVISION>                                     0
<INTEREST-EXPENSE>                                 698
<INCOME-PRETAX>                               (13,460)
<INCOME-TAX>                                       145
<INCOME-CONTINUING>                                  0
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                  (13,605)
<EPS-PRIMARY>                                    (.38)
<EPS-DILUTED>                                    (.38)