WESTAR INDUSTRIES INC
S-1, EX-27, 2000-10-05
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<TABLE> <S> <C>

<PAGE>

<ARTICLE> 5
<LEGEND>
This schedule contains summary financial information extracted from the
Consolidated Balance Sheets at December 31, 1999 and June 30, 2000, and the
Consolidated Statements of Income for the year ended December 31, 1999 and the
six months ended June 30, 2000, and is qualified in its entirety by reference to
such financial statements.
</LEGEND>
<MULTIPLIER> 1000

<S>                             <C>                     <C>
<PERIOD-TYPE>                   YEAR                   6-MOS
<FISCAL-YEAR-END>                          DEC-31-1999             DEC-31-2000
<PERIOD-END>                               DEC-31-1999             JUN-30-2000
<CASH>                                           13429                    7566
<SECURITIES>                                    177128                    5182
<RECEIVABLES>                                   110601                  110095
<ALLOWANCES>                                     30815                   37917
<INVENTORY>                                      12955                   15300
<CURRENT-ASSETS>                                374099                  180063
<PP&E>                                           92643                  100196
<DEPRECIATION>                                   29866                   45793
<TOTAL-ASSETS>                                 3433092                 3327045
<CURRENT-LIABILITIES>                           274632                  256025
<BONDS>                                         771047                  624108
                                0                       0
                                          0                       0
<COMMON>                                             1                       1
<OTHER-SE>                                     2149462                 2204932
<TOTAL-LIABILITY-AND-EQUITY>                   3433092                 3327045
<SALES>                                         606460                  280618
<TOTAL-REVENUES>                                606460                  280618
<CGS>                                           184150                   91868
<TOTAL-COSTS>                                   655721                  323299
<OTHER-EXPENSES>                                     0                       0
<LOSS-PROVISION>                                     0                       0
<INTEREST-EXPENSE>                               85164                   28983
<INCOME-PRETAX>                               (148623)                   79033
<INCOME-TAX>                                   (61011)                   37202
<INCOME-CONTINUING>                            (87612)                   41831
<DISCONTINUED>                                       0                       0
<EXTRAORDINARY>                                  11743                   35839
<CHANGES>                                            0                       0
<NET-INCOME>                                   (75869)                   77670
<EPS-BASIC>                                     (1.08)                    1.11
<EPS-DILUTED>                                   (1.08)                    1.11


</TABLE>


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