<TABLE> <S> <C>
<ARTICLE> 5
<LEGEND>
This schedule contains summary financial information extracted from Lancer
Orthodontics, Inc.'s first quarter 10-Q and is qualified in its entirety by
reference to such 10-Q.
</LEGEND>
<S> <C>
<PERIOD-TYPE> 3-MOS
<FISCAL-YEAR-END> MAY-31-2001
<PERIOD-END> AUG-31-2000
<CASH> 136,358
<SECURITIES> 0
<RECEIVABLES> 1,460,496
<ALLOWANCES> (157,581)
<INVENTORY> 1,982,706
<CURRENT-ASSETS> 3,449,580
<PP&E> 2,406,129
<DEPRECIATION> (2,298,352)
<TOTAL-ASSETS> 3,781,266
<CURRENT-LIABILITIES> 810,013
<BONDS> 0
0
0
<COMMON> 4,815,074
<OTHER-SE> (1,843,821)
<TOTAL-LIABILITY-AND-EQUITY> 3,781,266
<SALES> 1,331,099
<TOTAL-REVENUES> 1,331,099
<CGS> 925,582
<TOTAL-COSTS> 925,582
<OTHER-EXPENSES> 0
<LOSS-PROVISION> 0
<INTEREST-EXPENSE> 5,207
<INCOME-PRETAX> (102,781)
<INCOME-TAX> 0
<INCOME-CONTINUING> (102,781)
<DISCONTINUED> 0
<EXTRAORDINARY> 0
<CHANGES> 0
<NET-INCOME> (102,781)
<EPS-BASIC> (.05)
<EPS-DILUTED> (.05)
</TABLE>