KOS PHARMACEUTICALS INC
10-Q, EX-27, 2000-11-13
PHARMACEUTICAL PREPARATIONS
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<TABLE> <S> <C>

<ARTICLE>                     5
<LEGEND>
         The schedule contains summary financial information extracted from Kos
         Pharmaceuticals, Inc.'s Form 10-Q for the quarterly period ended
         September 30, 2000, and is qualified in its entirety by reference to
         such financial statements.
</LEGEND>
<MULTIPLIER>                                   1,000

<S>                             <C>
<PERIOD-TYPE>                   3-MOS
<FISCAL-YEAR-END>                              DEC-31-2000
<PERIOD-START>                                 JUL-01-2000
<PERIOD-END>                                   SEP-30-2000
<CASH>                                         5,333
<SECURITIES>                                   0
<RECEIVABLES>                                  9,158
<ALLOWANCES>                                   (236)
<INVENTORY>                                    1,794
<CURRENT-ASSETS>                               18,520
<PP&E>                                         18,624
<DEPRECIATION>                                 (10,035)
<TOTAL-ASSETS>                                 27,997
<CURRENT-LIABILITIES>                          17,147
<BONDS>                                        0
                          0
                                    0
<COMMON>                                       199
<OTHER-SE>                                     (61,356)
<TOTAL-LIABILITY-AND-EQUITY>                   27,997
<SALES>                                        15,462
<TOTAL-REVENUES>                               16,559
<CGS>                                          1,407
<TOTAL-COSTS>                                  22,487
<OTHER-EXPENSES>                               0
<LOSS-PROVISION>                               0
<INTEREST-EXPENSE>                             1,582
<INCOME-PRETAX>                                (7,510)
<INCOME-TAX>                                   0
<INCOME-CONTINUING>                            (7,510)
<DISCONTINUED>                                 0
<EXTRAORDINARY>                                0
<CHANGES>                                      0
<NET-INCOME>                                   (7,510)
<EPS-BASIC>                                    (0.38)
<EPS-DILUTED>                                  (0.38)



</TABLE>


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