<ARTICLE> 5
<LEGEND>



                    IMMUCELL CORPORATION AND SUBSIDIARY

                               Exhibit 27.1


            Financial Data Schedule (Filed Only Electronically)




                          Financial Data Schedule
                            IMMUCELL CORPORATION

 THE SCHEDULE CONTAINS SUMMARY FINANCIAL  INFORMATION  EXTRACTED  FROM  THE
COMPANY'S AUDITED FINANCIAL STATEMENTS FOR THE ANNUAL PERIOD ENDED DECEMBER
31,  1999  AS  REPORTED  ON  FORM  10-K AND IS QUALIFIED IN ITS ENTIRETY BY
REFERENCE TO SUCH FINANCIAL STATEMENTS.

</LEGEND>

                           
<PERIOD-TYPE>                 12-MOS
<FISCAL-YEAR-END>             DEC-31-1999
<PERIOD-END>                  DEC-31-1999

<CASH>                        1,823,688
<SECURITIES>                          0
<RECEIVABLES>                   494,059
<ALLOWANCES>                     40,920
<INVENTORY>                     520,656
<CURRENT-ASSETS>              2,825,309
<PP&E>                        1,661,214
<DEPRECIATION>                  881,384
<TOTAL-ASSETS>                3,855,979
<CURRENT-LIABILITIES>           605,923
<BONDS>                         434,658
<PREFERRED-MANDATORY>                 0
<PREFERRED>                           0
<COMMON>                      2,815,398
<OTHER-SE>                            0
<TOTAL-LIABILITY-AND-EQUITY>  3,855,979
<SALES>                       4,722,374
<TOTAL-REVENUES>              4,909,245
<CGS>                         2,152,959
<TOTAL-COSTS>                 4,294,275
<OTHER-EXPENSES>                 24,370
<LOSS-PROVISION>                      0
<INTEREST-EXPENSE>               39,757
<INCOME-PRETAX>                 550,843
<INCOME-TAX>                          0
<INCOME-CONTINUING>             550,843
<DISCONTINUED>                        0
<EXTRAORDINARY>                       0
<CHANGES>                             0
<NET-INCOME>                    550,843
<EPS-BASIC>                         .22
<EPS-DILUTED>                       .22