WARNING: THE EDGAR SYSTEM ENCOUNTERED ERROR(S) WHILE PROCESSING THIS SCHEDULE.

  

                                                                      Exhibit 27

Financial Data Schedule

<ARTICLE>                     5
<LEGEND>
     This schedule  contains summary  financial  information  extracted from the
Registrant's audited consolidated  financial statements as of and for the twelve
months ended December 31, 1997, and is qualified in its entirety by reference to
such financial statements.
</LEGEND>
<CIK>                        0000924642 
<NAME>                       Applied Cellular Technology, Inc.
       
                          
<PERIOD-TYPE>                12-Mos               
<FISCAL-YEAR-END>            Dec-31-1997                
<PERIOD-START>               Jan-01-1997        
<PERIOD-END>                 Dec-31-1997     
<CASH>                       7656850
<SECURITIES>                 0
<RECEIVABLES>                20063820
<ALLOWANCES>                 675000
<INVENTORY>                  10872007
<CURRENT-ASSETS>             39574608
<PP&E>                       10324860
<DEPRECIATION>               4986147
<TOTAL-ASSETS>               61281576
<CURRENT-LIABILITIES>        20112442    
<BONDS>                      2199837    
<COMMON>                     20672
<PREFERRED-MANDATORY>        900000
<PREFERRED>                  0
<OTHER-SE>                   36263957
<TOTAL-LIABILITY-AND-EQUITY> 61281576
<SALES>                      101746020
<TOTAL-REVENUES>             103159114
<CGS>                        54134625
<TOTAL-COSTS>                69407816
<OTHER-EXPENSES>             29839044
<LOSS-PROVISION>             327810              
<INTEREST-EXPENSE>           978339   
<INCOME-PRETAX>              4806188  
<INCOME-TAX>                 1768679  
<INCOME-CONTINUING>          3037509  
<DISCONTINUED>               0        
<EXTRAORDINARY>              0        
<CHANGES>                    0        
<NET-INCOME>                 2268309  
<EPS-PRIMARY>                0.18     
<EPS-DILUTED>                0.15