<ARTICLE>                     5
<LEGEND>
This Schedule contains summary financial information extracted from the interim
consolidated financial statements of TLC The Laser Center Inc. for the three
month period ending August 31, 1999 and is qualified in its entirety by
reference to such financial statements.
</LEGEND>

                                          
<PERIOD-TYPE>                                      3-MOS
<FISCAL-YEAR-END>                            MAY-31-2000
<PERIOD-START>                               JUN-01-1999
<PERIOD-END>                                 AUG-31-1999
<CASH>                                       136,833,000
<SECURITIES>                                  11,657,000
<RECEIVABLES>                                 17,496,000
<ALLOWANCES>                                   2,547,000
<INVENTORY>                                            0
<CURRENT-ASSETS>                             173,809,000
<PP&E>                                        83,023,000
<DEPRECIATION>                               (30,863,000)
<TOTAL-ASSETS>                               300,214,000
<CURRENT-LIABILITIES>                         31,649,000
<BONDS>                                                0
<PREFERRED-MANDATORY>                                  0
<PREFERRED>                                            0
<COMMON>                                     269,775,000
<OTHER-SE>                                   (23,365,000)
<TOTAL-LIABILITY-AND-EQUITY>                 300,214,000
<SALES>                                                0
<TOTAL-REVENUES>                              52,043,000
<CGS>                                                  0
<TOTAL-COSTS>                                (38,850,000)
<OTHER-EXPENSES>                              (4,076,000)
<LOSS-PROVISION>                                       0
<INTEREST-EXPENSE>                             1,102,000
<INCOME-PRETAX>                               10,219,000
<INCOME-TAX>                                  (2,924,000)
<INCOME-CONTINUING>                                    0
<DISCONTINUED>                                         0
<EXTRAORDINARY>                               (1,029,000)
<CHANGES>                                              0
<NET-INCOME>                                   6,266,000
<EPS-BASIC>                                       0.17
<EPS-DILUTED>                                       0.16