<ARTICLE> 5
<LEGEND>
THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM BIRNER
DENTAL MANAGEMENT SERVICES, INC. FORM 10-Q FOR THE SIX MONTHS ENDED JUNE 30,
1999 AND IS QUALIFIED IN ITS ENTIRETY BY REFERENCE TO SUCH FORM 10-Q FOR THE SIX
MONTHS ENDED JUNE 30, 1999.
</LEGEND>
<PERIOD-TYPE> 6-MOS
<FISCAL-YEAR-END> DEC-31-1999
<PERIOD-START> JAN-01-1999
<PERIOD-END> JUN-30-1999
<CASH> 1,375,028
<SECURITIES> 0
<RECEIVABLES> 3,685,187
<ALLOWANCES> 361,498
<INVENTORY> 0
<CURRENT-ASSETS> 6,215,862
<PP&E> 7,277,548
<DEPRECIATION> 670,116
<TOTAL-ASSETS> 27,905,118
<CURRENT-LIABILITIES> 3,923,332
<BONDS> 0
<PREFERRED-MANDATORY> 0
<PREFERRED> 0
<COMMON> 16,997,527
<OTHER-SE> 451,186
<TOTAL-LIABILITY-AND-EQUITY> 27,905,118
<SALES> 18,980,220
<TOTAL-REVENUES> 18,980,220
<CGS> 4,790,958
<TOTAL-COSTS> 4,790,958
<OTHER-EXPENSES> 13,621,237
<LOSS-PROVISION> 0
<INTEREST-EXPENSE> 189,369
<INCOME-PRETAX> 378,656
<INCOME-TAX> 141,239
<INCOME-CONTINUING> 237,417
<DISCONTINUED> 0
<EXTRAORDINARY> 0
<CHANGES> 0
<NET-INCOME> 237,417
<EPS-BASIC> .04
<EPS-DILUTED> .04