GENTIVA HEALTH SERVICES INC
10-Q, EX-27, 2000-08-16
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<TABLE> <S> <C>


<ARTICLE>                     5
<LEGEND>

This schedule contains summary financial imformation extracted from Gentiva
Health Services, Inc. and Subsidiaries Consolidated Balance Sheet at July 2,
2000 and Gentiva Health Services, Inc. and Subsidiaries Consolidated Statement
of Income for the quarter ended July 2, 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>                              JAN-02-2000
<PERIOD-END>                                   JUL-02-2000
<CASH>                                              2,299
<SECURITIES>                                            0
<RECEIVABLES>                                     642,730
<ALLOWANCES>                                       38,358
<INVENTORY>                                        74,492
<CURRENT-ASSETS>                                  720,573
<PP&E>                                            133,141
<DEPRECIATION>                                     88,579
<TOTAL-ASSETS>                                  1,014,137
<CURRENT-LIABILITIES>                             265,855
<BONDS>                                                 0
                                   0
                                             0
<COMMON>                                            2,062
<OTHER-SE>                                        662,900
<TOTAL-LIABILITY-AND-EQUITY>                    1,014,137
<SALES>                                           383,270
<TOTAL-REVENUES>                                  383,270
<CGS>                                             254,646
<TOTAL-COSTS>                                     254,646
<OTHER-EXPENSES>                                  113,413
<LOSS-PROVISION>                                    9,372
<INTEREST-EXPENSE>                                  2,112
<INCOME-PRETAX>                                     3,727
<INCOME-TAX>                                        1,556
<INCOME-CONTINUING>                                 2,171
<DISCONTINUED>                                          0
<EXTRAORDINARY>                                         0
<CHANGES>                                               0
<NET-INCOME>                                        2,171
<EPS-BASIC>                                           .11
<EPS-DILUTED>                                         .10



</TABLE>


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