<ARTICLE> 5 <LEGEND> THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM GENTLE DENTAL SERVICE CORPORATION SUPPLEMENTAL CONSOLIDATED FINANCIAL STATEMENTS AND IS QUALIFIED IN ITS ENTIRETY BY REFERENCE TO SUCH FINANCIAL STATEMENTS. </LEGEND> <MULTIPLIER> 1,000 <PERIOD-TYPE> YEAR 9-MOS <FISCAL-YEAR-END> DEC-31-1996 DEC-31-1997 <PERIOD-START> JAN-01-1996 JAN-01-1997 <PERIOD-END> DEC-31-1996 SEP-30-1997 <CASH> 2,220 147 <SECURITIES> 0 0 <RECEIVABLES> 6,532 8,965 <ALLOWANCES> (1,706) (2,979) <INVENTORY> 554 835 <CURRENT-ASSETS> 9,843 9,862 <PP&E> 6,915 10,375 <DEPRECIATION> (1,149) (1,951) <TOTAL-ASSETS> 29,396 38,634 <CURRENT-LIABILITIES> 7,571 5,839 <BONDS> 2,394 8,612 <PREFERRED-MANDATORY> 11,055 12,072 <PREFERRED> 2 2 <COMMON> 2,890 9,546 <OTHER-SE> 194 (90) <TOTAL-LIABILITY-AND-EQUITY> 26,396 38,634 <SALES> 0 0 <TOTAL-REVENUES> 14,413 29,617 <CGS> 0 0 <TOTAL-COSTS> 15,958 29,906 <OTHER-EXPENSES> 48 16 <LOSS-PROVISION> 0 0 <INTEREST-EXPENSE> 749 362 <INCOME-PRETAX> (2,342) (667) <INCOME-TAX> (655) 80 <INCOME-CONTINUING> (1,687) (747) <DISCONTINUED> 0 0 <EXTRAORDINARY> 0 0 <CHANGES> 0 0 <NET-INCOME> (1,687) (747) <EPS-PRIMARY> (.86) (.40) <EPS-DILUTED> (.86) (.40)