<ARTICLE> 5
<LEGEND>
This schedule contains summary financial information extracted from the
Consolidated Financial Statements of Birner Dental Management Services, Inc. and
subsidiaries as of December 31, 1997 and 1996 and the years then ended and for 
the period from inception (May 17, 1995) to December 31, 1995.
</LEGEND>
       
                                                                       
<PERIOD-TYPE>                        YEAR              YEAR             YEAR
<FISCAL-YEAR-END>                     DEC-31-1997      DEC-31-1996      DEC-31-1995
<PERIOD-START>                        JAN-01-1997      JAN-01-1996      MAY-17-1995 
<PERIOD-END>                          DEC-31-1997      DEC-31-1996      DEC-31-1995
<CASH>                                    977,454        1,797,552        1,464,544
<SECURITIES>                                    0                0                0
<RECEIVABLES>                           1,507,511          905,247           80,360
<ALLOWANCES>                               97,700           26,200            2,400
<INVENTORY>                                     0                0                0
<CURRENT-ASSETS>                        3,518,658        2,856,326        1,578,307
<PP&E>                                  3,295,812        2,086,746          277,288
<DEPRECIATION>                            664,867          276,971           11,004
<TOTAL-ASSETS>                         15,563,798        9,552,818        2,908,483
<CURRENT-LIABILITIES>                   3,977,059        1,039,520          880,679
<BONDS>                                10,198,363        6,829,172           23,400
<PREFERRED-MANDATORY>                           0                0                0
<PREFERRED>                                     0                0                0
<COMMON>                                1,850,094        2,179,659        2,164,659
<OTHER-SE>                              (461,718)        (495,533)        (160,255)
<TOTAL-LIABILITY-AND-EQUITY>           15,563,798        9,552,818        2,908,483
<SALES>                                17,176,583        7,283,976          447,995
<TOTAL-REVENUES>                       17,176,583        7,283,976          447,995
<CGS>                                  14,584,858        6,513,410          454,511
<TOTAL-COSTS>                          14,584,858        6,513,410          454,511
<OTHER-EXPENSES>                        1,714,480          779,254          152,713
<LOSS-PROVISION>                           71,516           23,800            2,400
<INTEREST-EXPENSE>                        843,430          326,590            1,026
<INCOME-PRETAX>                            33,815        (335,278)        (160,255) 
<INCOME-TAX>                                    0                0                0
<INCOME-CONTINUING>                        33,815        (335,278)        (160,255) 
<DISCONTINUED>                                  0                0                0
<EXTRAORDINARY>                                 0                0                0
<CHANGES>                                       0                0                0
<NET-INCOME>                               33,815        (335,278)        (160,255) 
<EPS-PRIMARY>                                 .01            (.10)            (.06)  
<EPS-DILUTED>                                 .01            (.10)            (.06)