<ARTICLE> 5 <LEGEND> THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM BIRNER DENTAL MANAGEMENT SERVICES, INC. FORM 10-Q FOR QUARTER ENDED MARCH 31, 1998 AND IS QUALIFIED IN ITS ENTIRETY BY REFERENCE TO SUCH FORM 10-Q FOR QUARTER ENDED MARCH 31, 1998. </LEGEND> <PERIOD-TYPE> 3-MOS <FISCAL-YEAR-END> DEC-31-1998 <PERIOD-START> JAN-01-1998 <PERIOD-END> MAR-31-1998 <CASH> 6,160,467 <SECURITIES> 0 <RECEIVABLES> 1,678,230 <ALLOWANCES> 97,700 <INVENTORY> 0 <CURRENT-ASSETS> 8,074,499 <PP&E> 3,829,526 <DEPRECIATION> 762,452 <TOTAL-ASSETS> 20,850,000 <CURRENT-LIABILITIES> 2,253,979 <BONDS> 263,808 <PREFERRED-MANDATORY> 0 <PREFERRED> 0 <COMMON> 18,691,963 <OTHER-SE> (359,750) <TOTAL-LIABILITY-AND-EQUITY> 20,850,000 <SALES> 6,208,944 <TOTAL-REVENUES> 6,208,944 <CGS> 5,071,556 <TOTAL-COSTS> 5,071,556 <OTHER-EXPENSES> 579,951 <LOSS-PROVISION> 0 <INTEREST-EXPENSE> 407,485 <INCOME-PRETAX> 149,952 <INCOME-TAX> 47,984 <INCOME-CONTINUING> 101,968 <DISCONTINUED> 0 <EXTRAORDINARY> 0 <CHANGES> 0 <NET-INCOME> 101,968 <EPS-PRIMARY> .02 <EPS-DILUTED> .02