<TABLE> <S> <C>
<ARTICLE> 5
<RESTATED>
<CIK> 0000846538
<NAME> ALLOU HEALTH & BEAUTY CARE, INC.
<S> <C> <C> <C>
<PERIOD-TYPE> 12-MOS 12-MOS 12-MOS
<FISCAL-YEAR-END> MAR-31-2000 MAR-31-1999 MAR-31-1998
<PERIOD-START> APR-01-1999 APR-01-1998 APR-01-1997
<PERIOD-END> MAR-31-2000 MAR-31-1999 MAR-31-1998
<CASH> 51,311 400,090 46,675
<SECURITIES> 0 0 0
<RECEIVABLES> 77,138,958 51,778,415 44,489,386
<ALLOWANCES> 1,285,000 1,615,965 371,475
<INVENTORY> 163,752,266 122,917,911 112,530,659
<CURRENT-ASSETS> 246,883,542 211,039,574 168,375,963
<PP&E> 8,702,719 8,085,505 7,194,116
<DEPRECIATION> 4,778,176 4,245,599 3,580,893
<TOTAL-ASSETS> 259,955,452 219,907,381 178,384,296
<CURRENT-LIABILITIES> 182,158,385 158,847,103 124,416,943
<BONDS> 0 0 0
0 0 0
0 0 0
<COMMON> 6,766 6,539 5,770
<OTHER-SE> 76,150,079 60,329,505 52,607,121
<TOTAL-LIABILITY-AND-EQUITY> 259,955,452 219,907,381 178,384,296
<SALES> 421,046,773 334,175,150 301,092,217
<TOTAL-REVENUES> 421,046,773 334,175,150 301,092,217
<CGS> 367,963,675 289,637,296 262,236,856
<TOTAL-COSTS> 30,798,306 24,977,029 22,539,588
<OTHER-EXPENSES> 0 0 0
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<INTEREST-EXPENSE> 10,902,244 9,655,427 8,482,859
<INCOME-PRETAX> 11,382,548 9,905,398 7,832,914
<INCOME-TAX> 4,339,000 3,958,520 2,976,507
<INCOME-CONTINUING> 7,043,548 5,946,878 4,856,407
<DISCONTINUED> 7,915,637 (4,599,023) (576,197)
<EXTRAORDINARY> 0 0 0
<CHANGES> 0 0 0
<NET-INCOME> 14,959,185 1,347,855 4,280,210
<EPS-BASIC> 2.22 .22 .74
<EPS-DILUTED> 2.05 .20 .72
</TABLE>
