<ARTICLE> 5
<LEGEND>

                                       IMMUCELL CORPORATION

                                           Exhibit 27.1



                                      Financial Data Schedule


 THE SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM THE
COMPANY'S UNAUDITED FINANCIAL STATEMENTS FOR THE QUARTERLY PERIOD ENDED JUNE
30, 1997 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-31-1997
<PERIOD-END>                                     JUN-30-1997

<CASH>                                             931,573
<SECURITIES>                                             0
<RECEIVABLES>                                      348,921
<ALLOWANCES>                                       (53,758)
<INVENTORY>                                        569,592
<CURRENT-ASSETS>                                 1,878,895
<PP&E>                                           1,458,465
<DEPRECIATION>                                     666,874
<TOTAL-ASSETS>                                   2,912,995
<CURRENT-LIABILITIES>                              636,131
<BONDS>                                            446,273
<PREFERRED-MANDATORY>                                    0
<PREFERRED>                                              0
<COMMON>                                         1,830,591
<OTHER-SE>                                               0
<TOTAL-LIABILITY-AND-EQUITY>                     2,912,995
<SALES>                                          2,045,874
<TOTAL-REVENUES>                                 2,147,755
<CGS>                                              913,860
<TOTAL-COSTS>                                    2,183,626
<OTHER-EXPENSES>                                   (20,297)
<LOSS-PROVISION>                                         0
<INTEREST-EXPENSE>                                  36,892
<INCOME-PRETAX>                                    (52,466)
<INCOME-TAX>                                             0
<INCOME-CONTINUING>                                (52,466)
<DISCONTINUED>                                           0
<EXTRAORDINARY>                                          0
<CHANGES>                                                0
<NET-INCOME>                                       (52,466)
<EPS-PRIMARY>                                         (.02)
<EPS-DILUTED>                                         (.02)