<TABLE> <S> <C>

<PAGE>
<ARTICLE> 5
<LEGEND>
THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM FORM 10Q FOR
THE THREE MONTHS ENDED JUNE 30, 1998 AND IS QUALIFIED IN ITS ENTIRETY BY
REFERENCE TO SUCH FINANCIAL STATEMENTS.
</LEGEND>
<RESTATED> 
<CIK> 0000894237
<NAME> VISION SCIENCES, INC.
       
<S>                             <C>                     <C>
<PERIOD-TYPE>                   3-MOS                   3-MOS
<FISCAL-YEAR-END>                          MAR-31-1999             MAR-31-1998
<PERIOD-START>                             APR-01-1998             APR-01-1997
<PERIOD-END>                               JUN-30-1998             JUN-30-1997
<CASH>                                       2,460,880               1,897,905<F1>
<SECURITIES>                                         0                 993,146<F1>
<RECEIVABLES>                                1,344,167               1,556,285<F1>
<ALLOWANCES>                                   121,000                 117,000<F1>
<INVENTORY>                                    712,971                 681,106<F1>
<CURRENT-ASSETS>                             4,480,812               5,098,164<F1>
<PP&E>                                       3,287,409               3,285,872<F1>
<DEPRECIATION>                               2,501,055               2,399,602<F1>
<TOTAL-ASSETS>                               5,946,891               6,171,817<F1>
<CURRENT-LIABILITIES>                        2,503,020               2,355,299<F1>
<BONDS>                                              0                       0<F1>
<PREFERRED-MANDATORY>                                0                       0<F1>
<PREFERRED>                                          0                       0<F1>
<COMMON>                                       166,610                 166,430<F1>
<OTHER-SE>                                   3,277,261               3,650,088<F1>
<TOTAL-LIABILITY-AND-EQUITY>                 5,946,891               6,171,817<F1>
<SALES>                                              0                       0
<TOTAL-REVENUES>                             1,876,735               1,864,468<F2>
<CGS>                                        1,564,922               1,505,215<F2>
<TOTAL-COSTS>                                        0                       0<F2>
<OTHER-EXPENSES>                               742,490               1,119,034<F2>
<LOSS-PROVISION>                                     0                       0<F2>
<INTEREST-EXPENSE>                                   0                       0<F2>
<INCOME-PRETAX>                              (393,963)               (611,259)<F2>
<INCOME-TAX>                                         0                       0<F2>
<INCOME-CONTINUING>                                  0                       0<F2>
<DISCONTINUED>                                       0                       0<F2>
<EXTRAORDINARY>                                      0                       0<F2>
<CHANGES>                                            0                       0<F2>
<NET-INCOME>                                 (393,963)               (611,259)<F2>
<EPS-PRIMARY>                                    (.02)                   (.04)<F2>
<EPS-DILUTED>                                        0                       0
<FN>
<F1>AMOUNTS ARE AS OF MARCH 31, 1998
<F2>AMOUNTS ARE FOR THE 3 MONTHS ENDED JUNE 30, 1997
</FN>
        

</TABLE>