
<TABLE> <S> <C>


<ARTICLE>                     5
<LEGEND>
     Exhibit 27.2, Restated Financial Data Sheet
</LEGEND>
<CIK>                         0000351721
<NAME>                        Advanced Neuromodulation Systems, Inc.

       
<S>                             <C>
<PERIOD-TYPE>                   9-MOS
<FISCAL-YEAR-END>                              DEC-31-1997
<PERIOD-START>                                 JAN-01-1997
<PERIOD-END>                                   SEP-30-1997
<CASH>                                             997,324
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<ALLOWANCES>                                       160,000
<INVENTORY>                                      2,848,344
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<PP&E>                                           8,624,547
<DEPRECIATION>                                   1,178,537
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<OTHER-EXPENSES>                                   (59,174)
<LOSS-PROVISION>                                         0
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<INCOME-TAX>                                       375,335
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<EPS-PRIMARY>                                          .06
<EPS-DILUTED>                                          .06
        


</TABLE>
