<TABLE> <S> <C>
<ARTICLE> 5
<LEGEND>
EXHIBIT 27
MEDIQ INCORPORATED AND SUBSIDIARIES
Financial Data Schedule
(Unaudited)
</LEGEND>
<MULTIPLIER> 1000
<S> <C>
<PERIOD-TYPE> 9-MOS
<FISCAL-YEAR-END> SEP-30-1999
<PERIOD-END> JUN-30-1999
<CASH> 0
<SECURITIES> 0
<RECEIVABLES> 83,458
<ALLOWANCES> 17,693
<INVENTORY> 24,751
<CURRENT-ASSETS> 103,577
<PP&E> 289,664
<DEPRECIATION> 180,647
<TOTAL-ASSETS> 395,671
<CURRENT-LIABILITIES> 46,586
<BONDS> 561,849
131,676
0
<COMMON> 0
<OTHER-SE> (356,988)
<TOTAL-LIABILITY-AND-EQUITY> 395,671
<SALES> 28,925
<TOTAL-REVENUES> 160,524
<CGS> 22,589
<TOTAL-COSTS> 148,335
<OTHER-EXPENSES> (465)
<LOSS-PROVISION> 0
<INTEREST-EXPENSE> 40,768
<INCOME-PRETAX> (28,114)
<INCOME-TAX> (8,152)
<INCOME-CONTINUING> (19,962)
<DISCONTINUED> 0
<EXTRAORDINARY> 0
<CHANGES> 0
<NET-INCOME> (19,962)
<EPS-BASIC> (31.44)
<EPS-DILUTED> (31.44)
</TABLE>