<TABLE> <S> <C>

<ARTICLE> 5
<LEGEND>
THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM

NetMed, Inc. Form 10-K for the year ended December 31, 1997

AND IS QUALIFIED IN ITS ENTIRETY BY REFERENCE TO SUCH FINANCIAL STATEMENTS.
</LEGEND>
<RESTATED>
       
<S>                             <C>                     <C>                     <C>
<PERIOD-TYPE>                       YEAR                    YEAR                    YEAR
<FISCAL-YEAR-END>                          DEC-31-1997             DEC-31-1996             DEC-31-1995
<PERIOD-START>                             JAN-01-1997             JAN-01-1996             JAN-01-1995
<PERIOD-END>                               DEC-31-1997             DEC-31-1996             DEC-31-1995
<CASH>                                       1,656,370                 142,074                 811,359
<SECURITIES>                                         0                       0                       0
<RECEIVABLES>                                  216,356                 175,512                 125,993
<ALLOWANCES>                                         0                       0                       0
<INVENTORY>                                          0                       0                       0
<CURRENT-ASSETS>                             1,897,934                 345,980                 938,373
<PP&E>                                          88,358                  60,433                  41,939
<DEPRECIATION>                                  46,095                  32,399                  24,623
<TOTAL-ASSETS>                               3,769,049              10,379,590               9,225,744
<CURRENT-LIABILITIES>                          486,854                 447,914                 174,392
<BONDS>                                      2,190,000                       0                       0
<PREFERRED-MANDATORY>                                0                       0                       0
<PREFERRED>                                          0                       0                       0
<COMMON>                                     5,417,151               3,881,605               2,562,542
<OTHER-SE>                                 (4,585,056)               3,153,462               3,691,137
<TOTAL-LIABILITY-AND-EQUITY>                 3,769,049              10,379,590               9,225,744
<SALES>                                        893,608                 102,813                  48,000
<TOTAL-REVENUES>                                     0                       0                       0
<CGS>                                                0                       0                       0
<TOTAL-COSTS>                                        0                       0                       0
<OTHER-EXPENSES>                             3,347,207               1,780,125                 573,149
<LOSS-PROVISION>                                     0                       0                       0
<INTEREST-EXPENSE>                              72,464                     872                     264
<INCOME-PRETAX>                            (2,798,254)             (1,013,835)               1,256,230
<INCOME-TAX>                                   486,022               (421,013)                  68,715
<INCOME-CONTINUING>                                  0                       0                       0
<DISCONTINUED>                                       0                       0                       0
<EXTRAORDINARY>                                      0                       0                       0
<CHANGES>                                            0                       0                       0
<NET-INCOME>                               (3,284,276)               (592,822)               1,324,945
<EPS-PRIMARY>                                    (.30)                   (.09)                     .22
<EPS-DILUTED>                                    (.30)                   (.09)                     .21
        

</TABLE>