AMERICAN BIO MEDICA CORP
10KSB40, EX-27.1, 2000-08-11
MEASURING & CONTROLLING DEVICES, NEC
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<TABLE> <S> <C>

<ARTICLE> 5
<LEGEND>
This schedule contains summary financial information extracted from
financial statements for the year ended April 30, 2000 and is qualified
in its entirety by reference to such financial statements.
</LEGEND>

<S>                             <C>
<PERIOD-TYPE>                   12-MOS
<FISCAL-YEAR-END>                          APR-30-2000
<PERIOD-END>                               APR-30-2000
<CASH>                                       1,207,000
<SECURITIES>                                    74,000
<RECEIVABLES>                                1,231,000
<ALLOWANCES>                                  (81,000)
<INVENTORY>                                  1,332,000
<CURRENT-ASSETS>                             3,809,000
<PP&E>                                         611,000
<DEPRECIATION>                               (223,000)
<TOTAL-ASSETS>                               5,038,000
<CURRENT-LIABILITIES>                        1,793,000
<BONDS>                                              0
                                0
                                          0
<COMMON>                                       180,000
<OTHER-SE>                                   3,031,000
<TOTAL-LIABILITY-AND-EQUITY>                 5,038,000
<SALES>                                      7,653,000
<TOTAL-REVENUES>                             7,653,000
<CGS>                                        3,602,000
<TOTAL-COSTS>                                6,128,000
<OTHER-EXPENSES>                                38,000
<LOSS-PROVISION>                                     0
<INTEREST-EXPENSE>                              21,000
<INCOME-PRETAX>                            (2,136,000)
<INCOME-TAX>                                         0
<INCOME-CONTINUING>                        (2,136,000)
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                               (2,136,000)
<EPS-BASIC>                                     (0.15)
<EPS-DILUTED>                                   (0.15)


</TABLE>


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