<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 JUNE
30, 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>                                 JUN-30-1996

<CASH>                                       1,030,869
<SECURITIES>                                         0
<RECEIVABLES>                                  340,239
<ALLOWANCES>                                    45,395
<INVENTORY>                                    670,789
<CURRENT-ASSETS>                             2,169,543
<PP&E>                                       1,519,433
<DEPRECIATION>                                 714,294
<TOTAL-ASSETS>                               2,975,522
<CURRENT-LIABILITIES>                          660,715
<BONDS>                                        518,358
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                          0
<COMMON>                                     1,796,449
<OTHER-SE>                                           0
<TOTAL-LIABILITY-AND-EQUITY>                 2,975,522
<SALES>                                      2,034,159
<TOTAL-REVENUES>                             2,270,120
<CGS>                                          895,487
<TOTAL-COSTS>                                2,406,352
<OTHER-EXPENSES>                                10,737
<LOSS-PROVISION>                                 6,600
<INTEREST-EXPENSE>                              25,910
<INCOME-PRETAX>                               (146,968)
<INCOME-TAX>                                          0
<INCOME-CONTINUING>                           (146,968)
<DISCONTINUED>                                        0
<EXTRAORDINARY>                                       0
<CHANGES>                                             0
<NET-INCOME>                                  (146,968)
<EPS-PRIMARY>                                         0
<EPS-DILUTED>                                         0