<ARTICLE> 5
<LEGEND>
THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM THE BALANCE
SHEET AND STATEMENT OF OPERATIONS OF SPINE-TECH,INC., FOR THE THREE MONTHS ENDED
MARCH 31,1996 AND IS QUALIFIED IN ITS ENTIRETY BY REFERENCE TO SUCH FINANCIAL
STATEMENTS.
</LEGEND>
       
                             
<PERIOD-TYPE>                   3-MOS
<FISCAL-YEAR-END>                          DEC-31-1996
<PERIOD-START>                             JAN-01-1996
<PERIOD-END>                               MAR-31-1996
<CASH>                                         385,444
<SECURITIES>                                25,867,449
<RECEIVABLES>                                1,033,214
<ALLOWANCES>                                    60,583
<INVENTORY>                                  3,022,933
<CURRENT-ASSETS>                            25,246,334
<PP&E>                                       2,394,047
<DEPRECIATION>                                 267,599
<TOTAL-ASSETS>                              32,702,349
<CURRENT-LIABILITIES>                          989,950
<BONDS>                                              0
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                          0
<COMMON>                                        97,512
<OTHER-SE>                                  31,614,887
<TOTAL-LIABILITY-AND-EQUITY>                32,702,349
<SALES>                                      1,445,422
<TOTAL-REVENUES>                             1,445,422
<CGS>                                          562,942
<TOTAL-COSTS>                                  562,942
<OTHER-EXPENSES>                             1,634,652
<LOSS-PROVISION>                                     0
<INTEREST-EXPENSE>                                   0
<INCOME-PRETAX>                              (355,004)
<INCOME-TAX>                                         0
<INCOME-CONTINUING>                          (355,004)
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                 (355,004)
<EPS-PRIMARY>                                    (.04)
<EPS-DILUTED>                                    (.04)