<ARTICLE>                     5
<LEGEND>
                                   EXHIBIT 27

                        SURGICAL LASER TECHNOLOGIES, INC.
                                AND SUBSIDIARIES
                       FINANCIAL DATA SCHEDULE (UNAUDITED)
                      (In thousands, except per share data)

</LEGEND>
<CURRENCY>                                     Dollar
       
                             
<PERIOD-TYPE>                   3-MOS
<FISCAL-YEAR-END>                              DEC-28-1997
<PERIOD-START>                                 DEC-30-1996
<PERIOD-END>                                   MAR-30-1997
<EXCHANGE-RATE>                                1
<CASH>                                            $2,985
<SECURITIES>                                       3,337
<RECEIVABLES>                                      2,769
<ALLOWANCES>                                        (116)
<INVENTORY>                                        3,138
<CURRENT-ASSETS>                                     169
<PP&E>                                            14,666
<DEPRECIATION>                                    (6,948)
<TOTAL-ASSETS>                                    20,809
<CURRENT-LIABILITIES>                              3,176
<BONDS>                                                0
<PREFERRED-MANDATORY>                                  0
<PREFERRED>                                            0
<COMMON>                                              99
<OTHER-SE>                                        11,016
<TOTAL-LIABILITY-AND-EQUITY>                      20,809
<SALES>                                            3,073
<TOTAL-REVENUES>                                   3,073
<CGS>                                              1,345
<TOTAL-COSTS>                                      1,345
<OTHER-EXPENSES>                                   1,951
<LOSS-PROVISION>                                       0
<INTEREST-EXPENSE>                                   172
<INCOME-PRETAX>                                     (197)
<INCOME-TAX>                                           0
<INCOME-CONTINUING>                                 (197)
<DISCONTINUED>                                         0
<EXTRAORDINARY>                                        0
<CHANGES>                                              0
<NET-INCOME>                                        (197)
<EPS-PRIMARY>                                      (0.02)
<EPS-DILUTED>                                      (0.02)