<ARTICLE>                     5
<LEGEND>
THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM THE
CONSOLIDATED BALANCE SHEET AND STATEMENT OF OPERATIONS OF ADVANCED VIRAL
RESEARCH CORP. FOR THE YEAR ENDED DECEMBER 31, 1999 AND IS QUALIFIED IN ITS
ENTIRETY BY REFERENCE TO SUCH FINANCIAL STATEMENTS.
</LEGEND>

                                                              
<PERIOD-TYPE>                                                    12-MOS
<FISCAL-YEAR-END>                                           DEC-31-1999
<PERIOD-START>                                              JAN-01-1999
<PERIOD-END>                                                DEC-31-1999
<CASH>                                                          836,876
<SECURITIES>                                                          0
<RECEIVABLES>                                                         0
<ALLOWANCES>                                                          0
<INVENTORY>                                                      19,729
<CURRENT-ASSETS>                                                916,339
<PP&E>                                                        1,375,923<F1>
<DEPRECIATION>                                                        0
<TOTAL-ASSETS>                                                2,861,574
<CURRENT-LIABILITIES>                                           798,282
<BONDS>                                                               0
<PREFERRED-MANDATORY>                                                 0
<PREFERRED>                                                           0
<COMMON>                                                          3,034
<OTHER-SE>                                                            0
<TOTAL-LIABILITY-AND-EQUITY>                                  2,861,574
<SALES>                                                               0
<TOTAL-REVENUES>                                                 53,697
<CGS>                                                                 0
<TOTAL-COSTS>                                                         0
<OTHER-EXPENSES>                                              4,220,927
<LOSS-PROVISION>                                                      0
<INTEREST-EXPENSE>                                            2,007,032
<INCOME-PRETAX>                                             (6,174,262)
<INCOME-TAX>                                                (6,174,262)
<INCOME-CONTINUING>                                         (6,174,262)
<DISCONTINUED>                                                        0
<EXTRAORDINARY>                                                       0
<CHANGES>                                                             0
<NET-INCOME>                                                (6,174,262)
<EPS-BASIC>                                                      (0.02)
<EPS-DILUTED>                                                    (0.02)
<FN>
PP&E VALUES REPRESENT NET AMOUNTS
</FN>