<TABLE> <S> <C>

<ARTICLE>                     5
<LEGEND>                      This financial data schedule contains summary
                              financial information extracted from the financial
                              statements of Bionx Implants, Inc, and is qualified
                              in its entirety by reference to such financial
                              statements.
</LEGEND>
<CIK>                         0001030418
<NAME>                        BIONX IMPLANTS, INC.
<MULTIPLIER>                  1,000
<CURRENCY>                    US
       
<S>                          <C>
<FISCAL-YEAR-END>                                                   DEC-31-1996
<PERIOD-START>                                                      JAN-1-1997
<PERIOD-END>                                                        MAR-31-1997
<PERIOD-TYPE>                3-MOS
<EXCHANGE-RATE>              1
<CASH>                                                                    1,278
<SECURITIES>                                                                 0
<RECEIVABLES>                                                             2,325
<ALLOWANCES>                                                                127
<INVENTORY>                                                               1,226
<CURRENT-ASSETS>                                                          5,602
<PP&E>                                                                      709
<DEPRECIATION>                                                               49
<TOTAL-ASSETS>                                                           10,275
<CURRENT-LIABILITIES>                                                     3,357
<BONDS>                                                                       0
<PREFERRED-MANDATORY>                                                     5,000
<PREFERRED>                                                                   0
<COMMON>                                                                     10
<OTHER-SE>                                                                1,277
<TOTAL-LIABILITY-AND-EQUITY>                                             10,275
<SALES>                                                                   3,218
<TOTAL-REVENUES>                                                          3,218
<CGS>                                                                       803
<TOTAL-COSTS>                                                             2,121
<OTHER-EXPENSES>                                                              0
<LOSS-PROVISION>                                                              0
<INTEREST-EXPENSE>                                                          (3)
<INCOME-PRETAX>                                                             297
<INCOME-TAX>                                                                 75
<INCOME-CONTINUING>                                                           0
<DISCONTINUED>                                                                0
<EXTRAORDINARY>                                                               0
<CHANGES>                                                                     0
<NET-INCOME>                                                                222
<EPS-PRIMARY>                                                               .02
<EPS-DILUTED>                                                               .02
        

</TABLE>