SPECIAL METALS CORP
10-Q, EX-27.1, 2000-11-14
STEEL WORKS, BLAST FURNACES & ROLLING & FINISHING MILLS
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<TABLE> <S> <C>

<ARTICLE> 5
<LEGEND>
This schedule contains summary financial information extracted from the
Condensed Consolidated Financial Statements contained in the Report to which
this schedule relates and is qualified in its entirety by reference to such
financial statements.
</LEGEND>
<MULTIPLIER> 1,000

<S>                             <C>
<PERIOD-TYPE>                   9-MOS
<FISCAL-YEAR-END>                          DEC-31-2000
<PERIOD-START>                             JAN-01-2000
<PERIOD-END>                               SEP-30-2000
<CASH>                                           8,100
<SECURITIES>                                         0
<RECEIVABLES>                                  146,195
<ALLOWANCES>                                   (3,337)
<INVENTORY>                                    270,425
<CURRENT-ASSETS>                               442,466
<PP&E>                                         354,491
<DEPRECIATION>                                (95,941)
<TOTAL-ASSETS>                                 820,667
<CURRENT-LIABILITIES>                          144,886
<BONDS>                                        253,781
                          106,746
                                          0
<COMMON>                                           155
<OTHER-SE>                                      35,670
<TOTAL-LIABILITY-AND-EQUITY>                   820,667
<SALES>                                        514,197
<TOTAL-REVENUES>                               514,197
<CGS>                                          520,008
<TOTAL-COSTS>                                  520,008
<OTHER-EXPENSES>                                     0
<LOSS-PROVISION>                                     0
<INTEREST-EXPENSE>                              22,965
<INCOME-PRETAX>                               (44,691)
<INCOME-TAX>                                  (17,828)
<INCOME-CONTINUING>                           (26,863)
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                  (26,863)
<EPS-BASIC>                                     (2.09)
<EPS-DILUTED>                                   (2.09)


</TABLE>


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