<ARTICLE> 5 <LEGEND> THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM THE CONSOLIDATED MARCH 1, 1998 (UNAUDITED) FINANCIAL STATEMENTS OF STEINER LEISURE AND IS QUALIFIED IN ITS ENTIRETY BY REFERENCE TO SUCH FINANCIAL STATEMENTS. </LEGEND> <PERIOD-TYPE> 3-MOS <FISCAL-YEAR-END> DEC-31-1998 <PERIOD-END> MAR-31-1998 <CASH> 12,786,000 <SECURITIES> 14,342,000 <RECEIVABLES> 3,589,000 <ALLOWANCES> 301,000 <INVENTORY> 5,676,000 <CURRENT-ASSETS> 37,736,000 <PP&E> 5,197,000 <DEPRECIATION> 2,987,000 <TOTAL-ASSETS> 41,205,000 <CURRENT-LIABILITIES> 7,584,000 <BONDS> 0 <PREFERRED-MANDATORY> 0 <PREFERRED> 0 <COMMON> 165,000 <OTHER-SE> 33,423,000 <TOTAL-LIABILITY-AND-EQUITY> 41,205,000 <SALES> 9,200,000 <TOTAL-REVENUES> 22,935,000 <CGS> 16,912,000 <TOTAL-COSTS> 19,215,000 <OTHER-EXPENSES> 0 <LOSS-PROVISION> 2,000 <INTEREST-EXPENSE> 3,000 <INCOME-PRETAX> 213,000 <INCOME-TAX> 891,000 <INCOME-CONTINUING> 3,836,000 <DISCONTINUED> 0 <EXTRAORDINARY> 0 <CHANGES> 0 <NET-INCOME> 3,836,000 <EPS-PRIMARY> .24 <EPS-DILUTED> .23