<ARTICLE> 5
<LEGEND>
THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM BIRNER
DENTAL MANAGEMENT SERVICES, INC. FORM 10-Q FOR THE NINE MONTHS ENDED SEPTEMBER
30, 1999 AND IS QUALIFIED IN ITS ENTIRETY BY REFERENCE TO SUCH FORM 10-Q FOR THE
NINE MONTHS ENDED SEPTEMBER 30, 1999.
</LEGEND>

                             
<PERIOD-TYPE>                   9-MOS
<FISCAL-YEAR-END>                          DEC-31-1999
<PERIOD-START>                             JAN-01-1999
<PERIOD-END>                               SEP-30-1999
<CASH>                                       2,340,321
<SECURITIES>                                         0
<RECEIVABLES>                                4,079,417
<ALLOWANCES>                                   304,429
<INVENTORY>                                          0
<CURRENT-ASSETS>                             7,459,113
<PP&E>                                       8,532,083
<DEPRECIATION>                               1,082,364
<TOTAL-ASSETS>                              29,395,856
<CURRENT-LIABILITIES>                        4,609,102
<BONDS>                                              0
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                          0
<COMMON>                                    16,968,454
<OTHER-SE>                                     426,242
<TOTAL-LIABILITY-AND-EQUITY>                29,395,586
<SALES>                                     29,088,696
<TOTAL-REVENUES>                            29,088,696
<CGS>                                        7,492,946
<TOTAL-COSTS>                                7,492,946
<OTHER-EXPENSES>                            20,929,745
<LOSS-PROVISION>                                     0
<INTEREST-EXPENSE>                             327,105
<INCOME-PRETAX>                                338,900
<INCOME-TAX>                                   126,427
<INCOME-CONTINUING>                            212,473
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                   212,473
<EPS-BASIC>                                        .03
<EPS-DILUTED>                                      .03