<TABLE> <S> <C>
<ARTICLE> 5
<LEGEND>
EXHIBIT 27
MEDIQ INCORPORATED AND SUBSIDIARIES
Financial Data Schedule
(Unaudited)
</LEGEND>
<S> <C>
<PERIOD-TYPE> 3-MOS
<FISCAL-YEAR-END> SEP-30-1999
<PERIOD-END> DEC-31-1998
<CASH> 1,466
<SECURITIES> 0
<RECEIVABLES> 72,875
<ALLOWANCES> 13,362
<INVENTORY> 22,906
<CURRENT-ASSETS> 96,533
<PP&E> 264,635
<DEPRECIATION> 163,689
<TOTAL-ASSETS> 319,979
<CURRENT-LIABILITIES> 30,586
<BONDS> 492,785
116,638
0
<COMMON> 0
<OTHER-SE> (336,138)
<TOTAL-LIABILITY-AND-EQUITY> 319,979
<SALES> 8,591
<TOTAL-REVENUES> 50,898
<CGS> 6,444
<TOTAL-COSTS> 47,135
<OTHER-EXPENSES> (106)
<LOSS-PROVISION> 0
<INTEREST-EXPENSE> 13,257
<INCOME-PRETAX> (9,388)
<INCOME-TAX> (3,214)
<INCOME-CONTINUING> (6,174)
<DISCONTINUED> 0
<EXTRAORDINARY> 0
<CHANGES> 0
<NET-INCOME> (6,174)
<EPS-BASIC> (10.03)
<EPS-DILUTED> (10.03)
</TABLE>