<TABLE> <S> <C>
<ARTICLE> 5
<LEGEND>
EXHIBIT 27
MEDIQ INCORPORATED AND SUBSIDIARIES
Financial Data Schedule
</LEGEND>
<MULTIPLIER> 1000
<S> <C>
<PERIOD-TYPE> 12-MOS
<FISCAL-YEAR-END> SEP-30-1999
<PERIOD-END> SEP-30-1999
<CASH> 9
<SECURITIES> 0
<RECEIVABLES> 78,271
<ALLOWANCES> (24,435)
<INVENTORY> 17,313
<CURRENT-ASSETS> 76,164
<PP&E> 294,280
<DEPRECIATION> (182,047)
<TOTAL-ASSETS> 361,593
<CURRENT-LIABILITIES> 611,297
<BONDS> 0
130,955
31
<COMMON> 11
<OTHER-SE> (389,743)
<TOTAL-LIABILITY-AND-EQUITY> 361,593
<SALES> 50,137
<TOTAL-REVENUES> 217,681
<CGS> 44,347
<TOTAL-COSTS> 220,199
<OTHER-EXPENSES> (984)
<LOSS-PROVISION> 0
<INTEREST-EXPENSE> 55,095
<INCOME-PRETAX> (56,629)
<INCOME-TAX> (10,822)
<INCOME-CONTINUING> (45,807)
<DISCONTINUED> 0
<EXTRAORDINARY> 0
<CHANGES> 0
<NET-INCOME> (45,807)
<EPS-BASIC> (59.94)
<EPS-DILUTED> (59.94)
</TABLE>