<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, 1999 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-31-1999
<PERIOD-END>                     MAR-31-1999

<CASH>                           1,571,163
<SECURITIES>                             0
<RECEIVABLES>                      548,290
<ALLOWANCES>                        42,245
<INVENTORY>                        357,995
<CURRENT-ASSETS>                 2,462,517
<PP&E>                           1,552,911
<DEPRECIATION>                     816,509
<TOTAL-ASSETS>                   3,296,893
<CURRENT-LIABILITIES>              346,623
<BONDS>                            448,775
<PREFERRED-MANDATORY>                    0
<PREFERRED>                              0
<COMMON>                         2,501,495
<OTHER-SE>                               0
<TOTAL-LIABILITY-AND-EQUITY>     3,296,893
<SALES>                          1,366,724
<TOTAL-REVENUES>                 1,403,600
<CGS>                              585,056
<TOTAL-COSTS>                    1,152,443
<OTHER-EXPENSES>                   (12,685)
<LOSS-PROVISION>                         0
<INTEREST-EXPENSE>                   9,943
<INCOME-PRETAX>                    253,899
<INCOME-TAX>                             0
<INCOME-CONTINUING>                253,899
<DISCONTINUED>                           0
<EXTRAORDINARY>                          0
<CHANGES>                                0
<NET-INCOME>                       253,899
<EPS-PRIMARY>                         0.10
<EPS-DILUTED>                         0.10