<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