<TABLE> <S> <C>

<ARTICLE>                     5
<LEGEND>
THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM THE
CONSOLIDATED BALANCE SHEET AND CONSOLIDATED STATEMENT OF OPERATIONS OF ADVANCED
VIRAL RESEARCH CORP. FOR THE THREE MONTHS ENDED MARCH 31, 2000 AND IS QUALIFIED
IN ITS ENTIRETY BY REFERENCE TO SUCH FINANCIAL STATEMENTS.
</LEGEND>

<S>                                                               <C>
<PERIOD-TYPE>                                                     3-MOS
<FISCAL-YEAR-END>                                           DEC-31-1999
<PERIOD-START>                                              JAN-01-2000
<PERIOD-END>                                                MAR-31-2000
<CASH>                                                        4,094,197
<SECURITIES>                                                          0
<RECEIVABLES>                                                         0
<ALLOWANCES>                                                          0
<INVENTORY>                                                      19,729
<CURRENT-ASSETS>                                              4,281,313
<PP&E>                                                        1,673,358  <F1>
<DEPRECIATION>                                                        0
<TOTAL-ASSETS>                                                6,528,950
<CURRENT-LIABILITIES>                                           917,543
<BONDS>                                                               0
                                                 0
                                                           0
<COMMON>                                                          3,471
<OTHER-SE>                                                            0
<TOTAL-LIABILITY-AND-EQUITY>                                  6,528,950
<SALES>                                                           3,028
<TOTAL-REVENUES>                                                  3,028
<CGS>                                                                 0
<TOTAL-COSTS>                                                         0
<OTHER-EXPENSES>                                              1,518,258
<LOSS-PROVISION>                                                      0
<INTEREST-EXPENSE>                                              564,153
<INCOME-PRETAX>                                             (2,054,420)
<INCOME-TAX>                                                          0
<INCOME-CONTINUING>                                                   0
<DISCONTINUED>                                                        0
<EXTRAORDINARY>                                                       0
<CHANGES>                                                             0
<NET-INCOME>                                                (2,054,420)
<EPS-BASIC>                                                      (0.01)
<EPS-DILUTED>                                                    (0.01)

<FN>
<F1>
PP&E VALUES REPRESENT NET AMOUNTS
</FN>

</TABLE>



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