<TABLE> <S> <C>
<ARTICLE> 5
<LEGEND>
THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM EPOLIN,
INC.'S QUARTERLY REPORT FOR THE QUARTER ENDED MAY 31, 2000 AND IS QUALIFIED
IN ITS ENTIRETY BY REFERENCE TO SUCH FINANCIAL STATEMENTS.
</LEGEND>
<PERIOD-TYPE> 3-MOS
<FISCAL-YEAR-END> FEB-28-2001
<PERIOD-END> MAY-31-2000
<CASH> 1,150,845
<SECURITIES> 0
<RECEIVABLES> 257,741
<ALLOWANCES> 0
<INVENTORY> 472,590
<CURRENT-ASSETS> 1,917,636
<PP&E> 1,108,750
<DEPRECIATION> 654,005
<TOTAL-ASSETS> 2,603,999
<CURRENT-LIABILITIES> 197,935
<BONDS> 0
<COMMON> 2,226,384
0
0
<OTHER-SE> 0
<TOTAL-LIABILITY-AND-EQUITY> 2,145,154
<SALES> 497,201
<TOTAL-REVENUES> 497,201
<CGS> 175,547
<TOTAL-COSTS> 175,547
<OTHER-EXPENSES> 176,138
<LOSS-PROVISION> 0
<INTEREST-EXPENSE> 0
<INCOME-PRETAX> 161,506
<INCOME-TAX> 49,494
<INCOME-CONTINUING> 112,012
<DISCONTINUED> 0
<EXTRAORDINARY> 0
<CHANGES> 0
<NET-INCOME> 112,012
<EPS-BASIC> .01
<EPS-DILUTED> .01
</TABLE>
