<TABLE> <S> <C>
<ARTICLE> 5
<LEGEND>
EXHIBIT 27
MEDIQ INCORPORATED AND SUBSIDIARIES
Financial Data Schedule
(Unaudited)
</LEGEND>
<MULTIPLIER> 1000
<S> <C>
<PERIOD-TYPE> 6-MOS
<FISCAL-YEAR-END> SEP-30-1999
<PERIOD-END> MAR-31-1999
<CASH> 2,761
<SECURITIES> 0
<RECEIVABLES> 73,965
<ALLOWANCES> 15,992
<INVENTORY> 22,258
<CURRENT-ASSETS> 94,092
<PP&E> 275,795
<DEPRECIATION> 172,009
<TOTAL-ASSETS> 340,803
<CURRENT-LIABILITIES> 35,260
<BONDS> 518,279
120,147
0
<COMMON> 0
<OTHER-SE> (345,291)
<TOTAL-LIABILITY-AND-EQUITY> 340,803
<SALES> 16,077
<TOTAL-REVENUES> 104,000
<CGS> 12,392
<TOTAL-COSTS> 94,176
<OTHER-EXPENSES> (392)
<LOSS-PROVISION> 0
<INTEREST-EXPENSE> 26,812
<INCOME-PRETAX> (16,596)
<INCOME-TAX> (5,756)
<INCOME-CONTINUING> (10,840)
<DISCONTINUED> 0
<EXTRAORDINARY> 0
<CHANGES> 0
<NET-INCOME> (10,840)
<EPS-BASIC> (18.55)
<EPS-DILUTED> (18.55)
</TABLE>