<ARTICLE> 5
<LEGEND>
This schedule contains summary financial information extracted from the
Consolidated Balance Sheet of Cardiotronics Systems, Inc. and Subsidiary as of
March 31, 1996 and the related statement of operations for the year then
ended 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>                                         642,037
<SECURITIES>                                         0
<RECEIVABLES>                                1,279,363
<ALLOWANCES>                                  (25,970)
<INVENTORY>                                    706,023
<CURRENT-ASSETS>                             2,690,796
<PP&E>                                         852,685
<DEPRECIATION>                               (259,226)
<TOTAL-ASSETS>                              11,745,930
<CURRENT-LIABILITIES>                        9,836,655
<BONDS>                                              0
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                    347,043
<COMMON>                                         5,710
<OTHER-SE>                                   1,556,522
<TOTAL-LIABILITY-AND-EQUITY>                11,745,930
<SALES>                                      2,299,142
<TOTAL-REVENUES>                             2,299,142
<CGS>                                        1,133,792
<TOTAL-COSTS>                                1,133,792
<OTHER-EXPENSES>                             1,318,394
<LOSS-PROVISION>                                     0
<INTEREST-EXPENSE>                             138,719
<INCOME-PRETAX>                              (259,010)
<INCOME-TAX>                                         0
<INCOME-CONTINUING>                          (259,010)
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                 (259,010)
<EPS-PRIMARY>                                   (0.55)
<EPS-DILUTED>                                        0