AKORN INC
10-Q, EX-27, 2000-11-14
PHARMACEUTICAL PREPARATIONS
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<TABLE> <S> <C>

<ARTICLE> 5
<LEGEND>
This schedule contains summary financial information from consolidated financial
statements for the quarter ended September 30, 2000 and is qualified in its
entirety by reference to such financial statements.
</LEGEND>

<S>                             <C>
<PERIOD-TYPE>                   12-MOS
<FISCAL-YEAR-END>                          DEC-31-2000
<PERIOD-END>                               SEP-30-2000
<CASH>                                         448,287
<SECURITIES>                                         0
<RECEIVABLES>                               23,764,218
<ALLOWANCES>                                 (579,718)
<INVENTORY>                                 17,102,284
<CURRENT-ASSETS>                            42,569,412
<PP&E>                                      41,158,885
<DEPRECIATION>                            (13,053,715)
<TOTAL-ASSETS>                              91,168,827
<CURRENT-LIABILITIES>                        7,563,274
<BONDS>                                              0
                                0
                                          0
<COMMON>                                    22,387,588
<OTHER-SE>                                  19,390,747
<TOTAL-LIABILITY-AND-EQUITY>                91,168,827
<SALES>                                     51,842,056
<TOTAL-REVENUES>                            51,842,056
<CGS>                                       26,547,453
<TOTAL-COSTS>                               26,547,453
<OTHER-EXPENSES>                            16,381,954
<LOSS-PROVISION>                                     0
<INTEREST-EXPENSE>                           1,781,971
<INCOME-PRETAX>                              7,111,919
<INCOME-TAX>                                 2,718,832
<INCOME-CONTINUING>                          4,393,087
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                 4,393,087
<EPS-BASIC>                                        .23
<EPS-DILUTED>                                      .22


</TABLE>


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