NU-MED INC &lt;NUMS> 3RD QTR JAN 31 NET

  Shr 26 cts vs 10 cts
      Net 2,867,000 vs 1,208,000
      Revs 100.0 mln vs 85.0 mln
      Avg shrs 10.4 mln vs 9,791,671
      Nine mths
      Shr 57 cts vs 34 cts
      Net 6,327,000 vs 3,951,000
      Revs 284.4 mln vs 225.4 mln
      Avg shrs 10.1 mln vs 9,831,097
      Current year net both periods includes gain 1,755,000 dlrs
  from change inestimation of useful lives used in depreciation
  of property and equipment.
  

