<TABLE> <S> <C>
<ARTICLE> 5
<LEGEND>
THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM THE
FINANCIAL STATEMENTS OF SPALDING HOLDINGS CORPORATION FOR THE NINE FISCAL MONTHS
ENDED SEPTEMBER 30, 2000 AND IS QUALIFIED IN ITS ENTIRETY BY REFERENCE TO SUCH
FINANCIAL STATEMENTS.
</LEGEND>
<CIK> 0001025193
<NAME> SPALDING HOLDINGS CORPORATION
<CURRENCY> U.S. DOLLARS
<S> <C>
<PERIOD-TYPE> OTHER
<FISCAL-YEAR-END> DEC-31-2000
<PERIOD-START> JUL-02-2000
<PERIOD-END> SEP-30-2000
<EXCHANGE-RATE> 1
<CASH> 3,686
<SECURITIES> 0
<RECEIVABLES> 79,612
<ALLOWANCES> (2,084)
<INVENTORY> 71,570
<CURRENT-ASSETS> 172,628
<PP&E> 106,410
<DEPRECIATION> (60,543)
<TOTAL-ASSETS> 444,331
<CURRENT-LIABILITIES> 138,373
<BONDS> 524,983
0
100,000
<COMMON> 989
<OTHER-SE> (337,821)
<TOTAL-LIABILITY-AND-EQUITY> 444,331
<SALES> 316,493
<TOTAL-REVENUES> 316,493
<CGS> 152,767
<TOTAL-COSTS> 152,767
<OTHER-EXPENSES> 136,291
<LOSS-PROVISION> 0
<INTEREST-EXPENSE> 44,707
<INCOME-PRETAX> (17,272)
<INCOME-TAX> (5,639)
<INCOME-CONTINUING> (11,633)
<DISCONTINUED> 0
<EXTRAORDINARY> 0
<CHANGES> 0
<NET-INCOME> (11,633)
<EPS-BASIC> 0
<EPS-DILUTED> 0
</TABLE>
