<ARTICLE> 5 <LEGEND> THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM BIRNER DENTAL MANAGEMENT SERVICES, INC. FORM 10-Q FOR THE THREE MONTHS ENDED MARCH 31, 2000 AND IS QUALIFIED IN ITS ENTIRETY BY REFERENCE TO SUCH FORM 10-Q FOR THE THREE MONTHS ENDED MARCH 31, 2000. </LEGEND> <PERIOD-TYPE> 3-MOS <FISCAL-YEAR-END> DEC-31-2000 <PERIOD-START> JAN-01-2000 <PERIOD-END> MAR-31-2000 <CASH> 1,204,822 <SECURITIES> 0 <RECEIVABLES> 4,252,304 <ALLOWANCES> 308,023 <INVENTORY> 0 <CURRENT-ASSETS> 6,100,812 <PP&E> 11,412,714 <DEPRECIATION> 3,566,881 <TOTAL-ASSETS> 28,635,295 <CURRENT-LIABILITIES> 4,073,095 <BONDS> 0 <PREFERRED-MANDATORY> 0 <PREFERRED> 0 <COMMON> 16,968,454 <OTHER-SE> (1,688) <TOTAL-LIABILITY-AND-EQUITY> 28,635,295 <SALES> 10,886,020 <TOTAL-REVENUES> 10,886,020 <CGS> 3,083,449 <TOTAL-COSTS> 3,083,449 <OTHER-EXPENSES> 7,544,678 <LOSS-PROVISION> 0 <INTEREST-EXPENSE> 158,763 <INCOME-PRETAX> 99,130 <INCOME-TAX> 36,975 <INCOME-CONTINUING> 62,155 <DISCONTINUED> 0 <EXTRAORDINARY> 0 <CHANGES> 0 <NET-INCOME> 62,155 <EPS-BASIC> 0.01 <EPS-DILUTED> 0.01