<ARTICLE> 5 <CIK> 0000201653 <NAME> DIALYSIS CORPORATION OF AMERICA <MULTIPLIER> 1 <CURRENCY> USD <PERIOD-TYPE> 3-MOS <FISCAL-YEAR-END> DEC-31-2000 <PERIOD-START> JAN-01-2000 <PERIOD-END> MAR-31-2000 <EXCHANGE-RATE> 1 <CASH> 1,896,353 <SECURITIES> 0 <RECEIVABLES> 804,595 <ALLOWANCES> 0 <INVENTORY> 225,103 <CURRENT-ASSETS> 5,166,420 <PP&E> 5,604,089 <DEPRECIATION> 1,596,866 <TOTAL-ASSETS> 9,377,218 <CURRENT-LIABILITIES> 824,631 <BONDS> 807,086 <PREFERRED-MANDATORY> 0 <PREFERRED> 0 <COMMON> 37,129 <OTHER-SE> 7,706,292 <TOTAL-LIABILITY-AND-EQUITY> 9,377,218 <SALES> 1,691,510 <TOTAL-REVENUES> 1,790,364 <CGS> 1,130,308 <TOTAL-COSTS> 1,130,308 <OTHER-EXPENSES> 855,748 <LOSS-PROVISION> 0 <INTEREST-EXPENSE> 16,497 <INCOME-PRETAX> (212,189) <INCOME-TAX> 16,696 <INCOME-CONTINUING> (228,885) <DISCONTINUED> 0 <EXTRAORDINARY> 0 <CHANGES> 0 <NET-INCOME> (228,885) <EPS-BASIC> (.06) <EPS-DILUTED> (.06) <FN> <F1> Accounts receivable are net of allowance of $269,000 at March 31, 2000. </FN>