<ARTICLE> 5 <LEGEND> THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM BIRNER DENTAL MANAGEMENT SERVICES, INC. FORM 10-Q FOR THE NINE MONTHS ENDED SEPTEMBER 30, 1998 AND IS QUALIFIED IN ITS ENTIRETY BY REFERENCE TO SUCH FORM 10-Q FOR THE NINE MONTHS ENDED SEPTEMBER 30, 1998. </LEGEND> <PERIOD-TYPE> 9-MOS <FISCAL-YEAR-END> DEC-31-1998 <PERIOD-START> JAN-01-1998 <PERIOD-END> SEP-30-1998 <CASH> 1,693,400 <SECURITIES> 0 <RECEIVABLES> 2,987,054 <ALLOWANCES> 238,839 <INVENTORY> 0 <CURRENT-ASSETS> 4,983,008 <PP&E> 5,852,411 <DEPRECIATION> 1,263,265 <TOTAL-ASSETS> 23,862,902 <CURRENT-LIABILITIES> 3,505,972 <BONDS> 0 <PREFERRED-MANDATORY> 0 <PREFERRED> 0 <COMMON> 18,775,586 <OTHER-SE> 533,579 <TOTAL-LIABILITY-AND-EQUITY> 23,862,902 <SALES> 21,335,108 <TOTAL-REVENUES> 21,335,108 <CGS> 17,371,681 <TOTAL-COSTS> 17,371,681 <OTHER-EXPENSES> 2,179,181 <LOSS-PROVISION> 0 <INTEREST-EXPENSE> 362,397 <INCOME-PRETAX> 1,421,849 <INCOME-TAX> 426,555 <INCOME-CONTINUING> 995,294 <DISCONTINUED> 0 <EXTRAORDINARY> 0 <CHANGES> 0 <NET-INCOME> 995,294 <EPS-PRIMARY> .16 <EPS-DILUTED> .16