<TABLE> <S> <C>
<ARTICLE> 5
<LEGEND>
THE FINANCIAL DATA SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED
FROM HENLEY HEALTHCARE CONSOLIDATED FINANCIAL STATEMENTS FOR THE PERIOD ENDED
SEPTEMBER 30, 2000 AND IS QUALIFIED IN ITS ENTIRETY BY REFERENCE TO SUCH
FINANCIAL STATEMENTS.
</LEGEND>
<MULTIPLIER> 1,000
<S> <C>
<PERIOD-TYPE> 9-MOS
<FISCAL-YEAR-END> DEC-31-2000
<PERIOD-END> SEP-30-2000
<CASH> 684,946
<SECURITIES> 0
<RECEIVABLES> 5,866,569
<ALLOWANCES> (973,000)
<INVENTORY> 8,740,663
<CURRENT-ASSETS> 16,725,084
<PP&E> 6,568,506
<DEPRECIATION> (3,498,647)
<TOTAL-ASSETS> 34,206,242
<CURRENT-LIABILITIES> 17,888,729
<BONDS> 0
0
494
<COMMON> 150,506
<OTHER-SE> 3,968,047
<TOTAL-LIABILITY-AND-EQUITY> 34,206,242
<SALES> 32,878,618
<TOTAL-REVENUES> 32,878,618
<CGS> 23,651,117
<TOTAL-COSTS> 11,119,989
<OTHER-EXPENSES> (124,690)
<LOSS-PROVISION> 0
<INTEREST-EXPENSE> 1,441,233
<INCOME-PRETAX> (3,209,031)
<INCOME-TAX> 655,000
<INCOME-CONTINUING> (3,864,031)
<DISCONTINUED> 0
<EXTRAORDINARY> 0
<CHANGES> 0
<NET-INCOME> (3,864,031)
<EPS-BASIC> (0.71)
<EPS-DILUTED> (0.71)
</TABLE>