<TABLE> <S> <C>

<PAGE>
<ARTICLE> 5
<LEGEND>
VISION-SCIENCES, INC. FORM 10-Q FOR THE THREE MONTHS ENDED
DECEMBER 31, 1999
</LEGEND>

<S>                             <C>                     <C>                     <C>                     <C>
<PERIOD-TYPE>                   3-MOS                   3-MOS                   9-MOS                   9-MOS
<FISCAL-YEAR-END>               MAR-31-2000             MAR-31-1999           MAR-31-2000             MAR-31-1999
<PERIOD-START>                  OCT-01-1999             OCT-01-1998           APR-01-1999             APR-01-1998
<PERIOD-END>                    DEC-31-1999             DEC-31-1998           DEC-31-1999             DEC-31-1998
<CASH>                            1,579,708               2,224,863<F3>                 0                       0
<SECURITIES>                        261,950                 970,608<F3>                 0                       0
<RECEIVABLES>                     1,092,220               1,219,371<F3>                 0                       0
<ALLOWANCES>                        133,000                 130,000<F3>                 0                       0
<INVENTORY>                       1,000,656                 633,571<F3>                 0                       0
<CURRENT-ASSETS>                  3,908,500               5,017,105<F3>                 0                       0
<PP&E>                            3,406,265               3,244,587<F3>                 0                       0
<DEPRECIATION>                    2,875,375               2,561,713<F3>                 0                       0
<TOTAL-ASSETS>                    5,026,258               7,882,336<F3>                 0                       0
<CURRENT-LIABILITIES>             2,167,205               2,432,509<F3>                 0                       0
<BONDS>                                   0                       0<F3>                 0                       0
<PREFERRED-MANDATORY>                     0                       0<F3>                 0                       0
<PREFERRED>                               0                       0<F3>                 0                       0
<COMMON>                             207,891                192,119<F3>                 0                       0
<OTHER-SE>                         2,651,162              5,257,708<F3>                 0                       0
<TOTAL-LIABILITY-AND-EQUITY>       5,026,258              7,882,336<F3>                 0                       0
<SALES>                            1,861,488              1,942,554             5,218,053               5,784,350
<TOTAL-REVENUES>                           0                      0                     0                       0
<CGS>                              1,262,256              1,652,325             3,933,811               4,763,085
<TOTAL-COSTS>                              0                      0                     0                       0
<OTHER-EXPENSES>                   1,868,135<F1>            724,657             5,529,621<F2>           2,170,631
<LOSS-PROVISION>                           0                      0                     0                       0
<INTEREST-EXPENSE>                         0                      0                     0                       0
<INCOME-PRETAX>                  (1,268,903)              (434,428)           (4,245,379)             (1,149,366)
<INCOME-TAX>                               0                      0                     0                       0
<INCOME-CONTINUING>                        0                      0                     0                       0
<DISCONTINUED>                             0                      0                     0                       0
<EXTRAORDINARY>                            0                      0                     0                       0
<CHANGES>                                  0                      0                     0                       0
<NET-INCOME>                     (1,268,903)              (434,428)           (4,245,379)             (1,149,366)
<EPS-BASIC>                            (.06)                  (.02)                 (.22)                   (.06)
<EPS-DILUTED>                          (.06)                  (.02)                 (.22)                   (.06)
<FN>
<F1>Includes $1,055,400 of equity in losses of 3DV
<F2>Includes $3,077,400 of equity in losses of 3DV
<F3>Amounts are as of March 31, 1999 (Audited)
</FN>


</TABLE>