MEDICAL ACTION INDUSTRIES INC
10-Q, EX-27, 2000-08-08
ORTHOPEDIC, PROSTHETIC & SURGICAL APPLIANCES & SUPPLIES
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<TABLE> <S> <C>

<PAGE>
<ARTICLE> 5
<LEGEND>
The schedule contains summary financial information extracted from [identify
specific financial statement(s)] and is qualified in its entirety by reference
to such financial statement(s).
</LEGEND>

<S>                             <C>
<PERIOD-TYPE>                   3-MOS
<FISCAL-YEAR-END>                          MAR-31-2001
<PERIOD-START>                              APR-1-2000
<PERIOD-END>                               JUN-30-2000
<CASH>                                             265
<SECURITIES>                                         0
<RECEIVABLES>                                    8,728
<ALLOWANCES>                                       166
<INVENTORY>                                     12,436
<CURRENT-ASSETS>                                21,796
<PP&E>                                          13,453
<DEPRECIATION>                                   5,195
<TOTAL-ASSETS>                                  38,313
<CURRENT-LIABILITIES>                            5,407
<BONDS>                                              0
                                0
                                          0
<COMMON>                                             9
<OTHER-SE>                                      22,806
<TOTAL-LIABILITY-AND-EQUITY>                    38,313
<SALES>                                         18,808
<TOTAL-REVENUES>                                18,808
<CGS>                                           13,619
<TOTAL-COSTS>                                   17,007
<OTHER-EXPENSES>                                     0
<LOSS-PROVISION>                                     0
<INTEREST-EXPENSE>                                 157
<INCOME-PRETAX>                                  1,644
<INCOME-TAX>                                       641
<INCOME-CONTINUING>                              1,003
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                     1,003
<EPS-BASIC>                                     0.11
<EPS-DILUTED>                                     0.11



</TABLE>


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