SANDATA INC
10QSB, 1997-10-15
COMPUTER PROCESSING & DATA PREPARATION
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U.S. SECURITIES AND EXCHANGE COMMISSION
Washington, DC 20549

FORM 10-QSB

(Mark One)

(X) Quarterly report under Section 13 or 15(d) of the Securities 
Exchange Act of 1934 

For the quarterly period year ended August 31, 1997

(  ) Transition report under Section 13 or 15(d) of the Securities 
Exchange Act of 1934 

For the transition period from            to 

Commission file number 0-14401

SANDATA, INC.
(Name of Small Business Issuer in Its Charter)

Delaware                                               11-2841799
(State or Other Jurisdiction of                      (IRS Employer
 Incorporation or Organization)                   Identification No.)

26 Harbor Park Drive, Port Washington, NY             11050
(Address of Principal Executive Offices)            (Zip Code)

             516-484-9060
(Issuer's Telephone Number, Including Area Code)

(Former Name, Former Address and Former Fiscal Year, if Changed Since 
Last Report)

Check whether the issuer: (1) filed all reports required to be filed 
by Section 13 or 15(d) of the Exchange Act during the past 12 months 
(or for such shorter period that the registrant was required to file 
such reports), and (2) has been subject to such filing requirements 
for the past 90 days.

Yes        X         No  

APPLICABLE ONLY TO REGISTRANTS INVOLVED IN BANKRUPTCY PROCEEDINGS
DURING THE PAST FIVE YEARS

Check whether the issuer has filed all documents and reports required 
to be filed by Section 12, 13 or 15(d) of the Exchange Act after the 
distribution of securities under a plan confirmed by a court.

Yes                  No  

APPLICABLE ONLY TO CORPORATE ISSUERS

The number of shares outstanding of each of the issuer's classes of 
common equity, as of October 10, 1997 was 1,587,199 shares.


Transitional Small Business Disclosure Format  (check one):



Yes                  No  X


<TABLE> <S> <C>

<ARTICLE> 5
       
<S>                             <C>
<PERIOD-TYPE>                   3-MOS
<FISCAL-YEAR-END>                          MAY-31-1997
<PERIOD-END>                               AUG-31-1997
<CASH>                                       1,035,403
<SECURITIES>                                         0
<RECEIVABLES>                                2,063,810
<ALLOWANCES>                                   282,740
<INVENTORY>                                     59,761
<CURRENT-ASSETS>                             3,487,925
<PP&E>                                      10,804,252
<DEPRECIATION>                               5,255,774
<TOTAL-ASSETS>                               9,576,104
<CURRENT-LIABILITIES>                        1,976,346
<BONDS>                                              0
<COMMON>                                         1,495
                                0
                                          0
<OTHER-SE>                                   6,487,506
<TOTAL-LIABILITY-AND-EQUITY>                 9,576,104
<SALES>                                      2,974,907
<TOTAL-REVENUES>                             3,080,888
<CGS>                                                0
<TOTAL-COSTS>                                2,907,896
<OTHER-EXPENSES>                                     0
<LOSS-PROVISION>                                     0
<INTEREST-EXPENSE>                              22,516
<INCOME-PRETAX>                                150,476
<INCOME-TAX>                                    66,209
<INCOME-CONTINUING>                             84,267
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                    84,267
<EPS-PRIMARY>                                      .04
<EPS-DILUTED>                                      .04
        

</TABLE>


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