<TABLE> <S> <C>

<ARTICLE>                                            5
<LEGEND>
                                    THIS SCHEDULE CONTAINS SUMMARY
                                    FINANCIAL INFORMATION EXTRACTED FROM
                                    THE UNAUDITED QUARTERLY FINANCIAL
                                    STATEMENTS OF NIAGARA CORPORATION AND
                                    SUBSIDIARIES FOR THE NINE MONTHS ENDED
                                    SEPTEMBER 30, 2000 AND IS QUALIFIED IN
                                    ITS ENTIRETY BY REFERENCE TO SUCH
                                    FINANCIAL STATEMENTS.
</LEGEND>

<S>                                    <C>
<PERIOD-TYPE>                          9-MOS
<FISCAL-YEAR-END>                      DEC-31-2000
<PERIOD-START>                         JAN-01-2000
<PERIOD-END>                           SEP-30-2000
<CASH>                                 2,400,089
<SECURITIES>                           0
<RECEIVABLES>                          51,484,973
<ALLOWANCES>                           1,119,000
<INVENTORY>                            59,879,372
<CURRENT-ASSETS>                       117,188,579
<PP&E>                                 125,232,347
<DEPRECIATION>                         26,570,134
<TOTAL-ASSETS>                         219,390,416
<CURRENT-LIABILITIES>                  66,500,497
<BONDS>                                78,576,882
<COMMON>                               9,998
                  0
                            0
<OTHER-SE>                             58,019,278
<TOTAL-LIABILITY-AND-EQUITY>           219,390,416
<SALES>                                247,881,641
<TOTAL-REVENUES>                       247,881,641
<CGS>                                  212,319,880
<TOTAL-COSTS>                          212,319,880
<OTHER-EXPENSES>                       22,425,419
<LOSS-PROVISION>                       0
<INTEREST-EXPENSE>                     5,612,172
<INCOME-PRETAX>                        7,669,876
<INCOME-TAX>                           2,900,000
<INCOME-CONTINUING>                    4,769,876
<DISCONTINUED>                         0
<EXTRAORDINARY>                        0
<CHANGES>                              0
<NET-INCOME>                           4,769,876
<EPS-BASIC>                            .55
<EPS-DILUTED>                          .55


</TABLE>



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