<ARTICLE> 5
<LEGEND>
THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM MEDICAL
SYSTEMS, INC.'S CONSOLIDATED BALANCE SHEET AND INCOME STATEMENT FOR THE
TWELVE MONTH PERIOD ENDING DECEMBER 31, 1999 AND IS QUALIFIED IN ITS
REFERENCE TO SUCH FINANCIAL STATEMENTS.
</LEGEND>

                             
<PERIOD-TYPE>                   12-MOS
<FISCAL-YEAR-END>                          DEC-31-1999
<PERIOD-START>                             JAN-01-1999
<PERIOD-END>                               DEC-31-1999
<CASH>                                         688,711
<SECURITIES>                                         0
<RECEIVABLES>                               12,855,607
<ALLOWANCES>                                 (305,475)
<INVENTORY>                                 27,521,087
<CURRENT-ASSETS>                            43,162,862
<PP&E>                                      36,285,085
<DEPRECIATION>                            (14,277,666)
<TOTAL-ASSETS>                              72,360,469
<CURRENT-LIABILITIES>                        9,229,164
<BONDS>                                     27,817,308
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                          0
<COMMON>                                    18,428,572
<OTHER-SE>                                  13,944,123
<TOTAL-LIABILITY-AND-EQUITY>                72,360,469
<SALES>                                     77,959,576
<TOTAL-REVENUES>                            77,959,576
<CGS>                                       47,917,815
<TOTAL-COSTS>                               47,917,815
<OTHER-EXPENSES>                                     0
<LOSS-PROVISION>                               152,471
<INTEREST-EXPENSE>                           1,293,023
<INCOME-PRETAX>                              4,761,429
<INCOME-TAX>                                 1,454,762
<INCOME-CONTINUING>                                  0
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                 3,225,590
<EPS-BASIC>                                       0.43
<EPS-DILUTED>                                     0.43