<ARTICLE> 5
<LEGEND>
                                      Financial Data Schedule
                                         IMMUCELL CORPORATION

 THE SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED  FROM THE
COMPANY'S UNAUDITED FINANCIAL STATEMENTS FOR THE QUARTERLY PERIOD ENDED  MARCH
31, 1996 AS REPORTED ON FORM 10-Q AND IS QUALIFIED IN ITS ENTIRETY BY
REFERENCE TO SUCH FINANCIAL STATEMENTS.

</LEGEND>
       
                                 
<PERIOD-TYPE>                3-MOS
<FISCAL-YEAR-END>            DEC-31-1996
<PERIOD-END>                 MAR-31-1996

<CASH>	                     1,143,309
<SECURITIES>	                     0
<RECEIVABLES>	               583,602
<ALLOWANCES>	                49,881
<INVENTORY>	               585,128
<CURRENT-ASSETS>             2,300,591
<PP&E>	   	             1,533,810
<DEPRECIATION>                 755,068
<TOTAL-ASSETS>	             3,082,333
<CURRENT-LIABILITIES>          628,573
<BONDS>	                       560,122
<PREFERRED-MANDATORY>	             0
<PREFERRED>	                     0
<COMMON>	             1,893,638
<OTHER-SE>	                     0
<TOTAL-LIABILITY-AND-EQUITY> 3,082,333
<SALES>	                     1,266,000
<TOTAL-REVENUES>	     1,416,011
<CGS>	                       545,056
<TOTAL-COSTS>	             1,421,762
<OTHER-EXPENSES>	        (5,927)
<LOSS-PROVISION>	        (2,899)
<INTEREST-EXPENSE>	        19,745
<INCOME-PRETAX>	               (11,678)
<INCOME-TAX>	                     0
<INCOME-CONTINUING>	       (11,678)
<DISCONTINUED>	                     0
<EXTRAORDINARY>	                     0
<CHANGES>	                     0
<NET-INCOME>	               (11,678)
<EPS-PRIMARY>	                     0
<EPS-DILUTED>                        0