<TABLE> <S> <C>
<ARTICLE> 5
<LEGEND>
THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM THE
FINANCIAL STATEMENTS AND THE NOTES THERETO SUBMITTED ON FORM 10-QSB FOR DENTAL
RESOURCES, INC. FOR THE QUARTER ENDED AUGUST 31, 2000 AND IS QUALIFIED IN ITS
ENTIRETY BY REFERENCE TO SUCH FINANCIAL STATEMENTS.
</LEGEND>
<S> <C>
<PERIOD-TYPE> 3-MOS
<FISCAL-YEAR-END> MAY-31-2001
<PERIOD-START> JUN-01-2000
<PERIOD-END> AUG-31-2000
<CASH> 4,711
<SECURITIES> 0
<RECEIVABLES> 887,169
<ALLOWANCES> 3,000
<INVENTORY> 663,937
<CURRENT-ASSETS> 1,612,435
<PP&E> 1,422,578
<DEPRECIATION> 761,487
<TOTAL-ASSETS> 2,275,860
<CURRENT-LIABILITIES> 866,177
<BONDS> 0
0
0
<COMMON> 19,017
<OTHER-SE> 1,595,291
<TOTAL-LIABILITY-AND-EQUITY> 2,275,860
<SALES> 1,370,595
<TOTAL-REVENUES> 1,370,595
<CGS> 1,007,564
<TOTAL-COSTS> 1,321,711
<OTHER-EXPENSES> (39)
<LOSS-PROVISION> 0
<INTEREST-EXPENSE> 7,855
<INCOME-PRETAX> 41,068
<INCOME-TAX> 7,775
<INCOME-CONTINUING> 33,293
<DISCONTINUED> 0
<EXTRAORDINARY> 0
<CHANGES> 0
<NET-INCOME> 33,293
<EPS-BASIC> 0.02
<EPS-DILUTED> 0.02
</TABLE>