<ARTICLE> 5
<LEGEND>
THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM THE BALANCE
SHEET AND STATEMENT OF OPERATIONS OF SPINE-TECH, INC. FOR THE NINE MONTHS ENDED
SEPTEMBER 30, 1997 AND IS QUALIFIED IN ITS ENTIRETY BY REFERENCE TO SUCH
FINANCIAL STATEMENTS.
</LEGEND>
<CIK> 0000889842
<NAME> SPINE-TECH, INC.
       
                             
<PERIOD-TYPE>                   9-MOS
<FISCAL-YEAR-END>                          DEC-31-1997
<PERIOD-START>                             JAN-01-1997
<PERIOD-END>                               SEP-30-1997
<CASH>                                       2,269,045
<SECURITIES>                                20,128,444
<RECEIVABLES>                                9,282,889
<ALLOWANCES>                                   461,862
<INVENTORY>                                  6,685,703
<CURRENT-ASSETS>                            37,510,416
<PP&E>                                       7,656,805
<DEPRECIATION>                                 897,346
<TOTAL-ASSETS>                              45,466,695
<CURRENT-LIABILITIES>                        4,483,821
<BONDS>                                              0
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                          0
<COMMON>                                       102,200
<OTHER-SE>                                  40,880,674
<TOTAL-LIABILITY-AND-EQUITY>                45,466,695
<SALES>                                     39,689,428
<TOTAL-REVENUES>                            39,689,428
<CGS>                                        8,996,933
<TOTAL-COSTS>                                8,996,933
<OTHER-EXPENSES>                            18,988,262
<LOSS-PROVISION>                               393,500
<INTEREST-EXPENSE>                                   0
<INCOME-PRETAX>                             12,451,502
<INCOME-TAX>                                 4,983,000
<INCOME-CONTINUING>                          7,468,502
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                 7,468,502
<EPS-PRIMARY>                                      .65
<EPS-DILUTED>                                      .64