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<TABLE> <S> <C>
<ARTICLE> 5
<LEGEND>
THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM THE
FINANCIAL STATEMENTS OF SPALDING HOLDINGS CORPORATION FOR THE SIX FISCAL MONTHS
ENDED JULY 1, 2000 AND IS QUALIFIED IN ITS ENTIRETY BY REFERENCE TO SUCH
FINANCIAL STATEMENTS.
</LEGEND>
<S> <C>
<PERIOD-TYPE> OTHER
<FISCAL-YEAR-END> DEC-31-2000
<PERIOD-END> JUL-1-2000
<CASH> 3,323
<SECURITIES> 0
<RECEIVABLES> 110,777
<ALLOWANCES> (2,465)
<INVENTORY> 58,577
<CURRENT-ASSETS> 193,419
<PP&E> 104,529
<DEPRECIATION> (57,662)
<TOTAL-ASSETS> 462,775
<CURRENT-LIABILITIES> 146,997
<BONDS> 525,158
0
100,000
<COMMON> 989
<OTHER-SE> (328,106)
<TOTAL-LIABILITY-AND-EQUITY> 462,775
<SALES> 235,651
<TOTAL-REVENUES> 235,651
<CGS> 113,753
<TOTAL-COSTS> 113,753
<OTHER-EXPENSES> 94,991
<LOSS-PROVISION> 0
<INTEREST-EXPENSE> 29,476
<INCOME-PRETAX> (2,569)
<INCOME-TAX> (905)
<INCOME-CONTINUING> (1,664)
<DISCONTINUED> 0
<EXTRAORDINARY> 0
<CHANGES> 0
<NET-INCOME> (1,664)
<EPS-BASIC> 0
<EPS-DILUTED> 0
</TABLE>
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