<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
SEPTEMBER 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>                                     SEP-30-1996

<CASH>                                             824,194
<SECURITIES>                                             0
<RECEIVABLES>                                      407,571
<ALLOWANCES>                                        47,616
<INVENTORY>                                        692,776
<CURRENT-ASSETS>                                 1,928,449
<PP&E>                                           1,441,590
<DEPRECIATION>                                     601,694
<TOTAL-ASSETS>                                   2,997,982
<CURRENT-LIABILITIES>                              679,098
<BONDS>                                            629,015
<PREFERRED-MANDATORY>                                    0
<PREFERRED>                                              0
<COMMON>                                         1,689,869
<OTHER-SE>                                               0
<TOTAL-LIABILITY-AND-EQUITY>                     2,997,982
<SALES>                                          2,971,469
<TOTAL-REVENUES>                                 3,281,430
<CGS>                                            1,337,171
<TOTAL-COSTS>                                    3,515,900
<OTHER-EXPENSES>                                   (35,329)
<LOSS-PROVISION>                                         0
<INTEREST-EXPENSE>                                  54,408
<INCOME-PRETAX>                                   (253,549)
<INCOME-TAX>                                             0
<INCOME-CONTINUING>                               (253,549)
<DISCONTINUED>                                           0
<EXTRAORDINARY>                                          0
<CHANGES>                                                0
<NET-INCOME>                                      (253,549)
<EPS-PRIMARY>                                            0
<EPS-DILUTED>                                            0