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<TABLE> <S> <C>
<ARTICLE> 5
<LEGEND>
This schedule contains summary financial information extracted from Ribapharm
Inc.'s March 31, 2000 Consolidated Condensed Financial Statements 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> DEC-31-2000
<PERIOD-START> JAN-01-2000
<PERIOD-END> MAR-31-2000
<CASH> 0
<SECURITIES> 0
<RECEIVABLES> 34,272
<ALLOWANCES> 0
<INVENTORY> 0
<CURRENT-ASSETS> 34,272
<PP&E> 24,407
<DEPRECIATION> (3,797)
<TOTAL-ASSETS> 54,882
<CURRENT-LIABILITIES> 935
<BONDS> 0
0
0
<COMMON> 0
<OTHER-SE> 51,258
<TOTAL-LIABILITY-AND-EQUITY> 54,882
<SALES> 0
<TOTAL-REVENUES> 34,272
<CGS> 0
<TOTAL-COSTS> 0
<OTHER-EXPENSES> 1,141
<LOSS-PROVISION> 0
<INTEREST-EXPENSE> 0
<INCOME-PRETAX> 31,612
<INCOME-TAX> 11,381
<INCOME-CONTINUING> 20,231
<DISCONTINUED> 0
<EXTRAORDINARY> 0
<CHANGES> 0
<NET-INCOME> 20,231
<EPS-BASIC> 0
<EPS-DILUTED> 0
</TABLE>
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