WARNING: THE EDGAR SYSTEM ENCOUNTERED ERROR(S) WHILE PROCESSING THIS SCHEDULE.
<TABLE> <S> <C>
<ARTICLE> 5
<LEGEND>
This schedule contains summary financial information extracted from the
consolidated balance sheet and consolidated statement of operations for the
quarter ended September 30, 2000 and is qualified in its entirety by reference
to such financial statements.
</LEGEND>
<CIK> 0001078037
<NAME> Remedent USA, Inc.
<MULTIPLIER> 1
<CURRENCY> $
<S> <C>
<PERIOD-TYPE> 6-MOS
<FISCAL-YEAR-END> MAR-31-2000
<PERIOD-START> APR-1-2000
<PERIOD-END> SEP-30-2000
<EXCHANGE-RATE> 1
<CASH> 19854
<SECURITIES> 0
<RECEIVABLES> 19254
<ALLOWANCES> (3000)
<INVENTORY> 112594
<CURRENT-ASSETS> 195706
<PP&E> 58811
<DEPRECIATION> 32533
<TOTAL-ASSETS> 257410
<CURRENT-LIABILITIES> 921305
<BONDS> 0
0
0
<COMMON> 12989
<OTHER-SE> 0
<TOTAL-LIABILITY-AND-EQUITY> 257410
<SALES> 242314
<TOTAL-REVENUES> 242314
<CGS> 76283
<TOTAL-COSTS> 612980
<OTHER-EXPENSES> 0
<LOSS-PROVISION> 0
<INTEREST-EXPENSE> 121581
<INCOME-PRETAX> (370666)
<INCOME-TAX> 0
<INCOME-CONTINUING> (370666)
<DISCONTINUED> 0
<EXTRAORDINARY> 0
<CHANGES> 0
<NET-INCOME> (370666)
<EPS-BASIC> (0.03)
<EPS-DILUTED>
</TABLE>
