WARNING: THE EDGAR SYSTEM ENCOUNTERED ERROR(S) WHILE PROCESSING THIS SCHEDULE.

  


<ARTICLE>                     5
<LEGEND>
    

                     


THIS  SCHEDULE  CONTAINS  SUMMARY  INFORMATION   EXTRACTED  FROM  THE  FINANCIAL
STATEMENTS OF iMMECOR  cORPORATION FOR THE THREE MONTHS ENDED mARCH 31, 1997 AND
1998,  AND  IS  QUALIFIED  IN  ITS  ENTIRETY  BY  REFERENCE  TO  SUCH  FINANCIAL
STATEMENTS.
</LEGEND>

       


                                              
<PERIOD-TYPE>                3-MOS                3-MOS
<FISCAL-YEAR-END>            DEC-31-1997          DEC-31-1998
<PERIOD-START>               JAN-1-1997           JAN-1-1998
<PERIOD-END>                 MAR-31-1997          MAR-31-1998
<EXCHANGE-RATE>              1                    1
<CASH>                       10776                60663
<SECURITIES>                 0                    0
<RECEIVABLES>                447662               476373
<ALLOWANCES>                 10000                10478
<INVENTORY>                  209167               361823
<CURRENT-ASSETS>             666582               910440
<PP&E>                       64692                77304
<DEPRECIATION>               22998                25472
<TOTAL-ASSETS>               735075               962272
<CURRENT-LIABILITIES>        379024               375192
<BONDS>                      0                    0
<PREFERRED-MANDATORY>        0                    0
<PREFERRED>                  0                    0
<COMMON>                     320500               276384
<OTHER-SE>                   (2,046)              287881
<TOTAL-LIABILITY-AND-EQUITY> 735075               962272
<SALES>                      935433              1068047
<TOTAL-REVENUES>             935433              1068047
<CGS>                        735739               803068
<TOTAL-COSTS>                870090               995874
<OTHER-EXPENSES>             (65244)              0
<LOSS-PROVISION>             0                    0
<INTEREST-EXPENSE>           3786                 590
<INCOME-PRETAX>              71581                72363
<INCOME-TAX>                 18800                17700
<INCOME-CONTINUING>          52781                54663
<DISCONTINUED>               0                    0
<EXTRAORDINARY>              0                    0
<CHANGES>                    0                    0
<NET-INCOME>                 52781                54663
<EPS-PRIMARY>                .022                 .023
<EPS-DILUTED>                .022                 .023