<TABLE> <S> <C>
<ARTICLE> 5
<LEGEND>
(Replace this text with the legend)
</LEGEND>
<CIK> 0001064435
<NAME> Cluett American Corp
<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
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0
62,154
<COMMON> 1
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<SALES> 126,109
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<CGS> 80,191
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<INCOME-PRETAX> (8,985)
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</TABLE>