<TABLE> <S> <C>
<ARTICLE> 5
<LEGEND>
THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM THE
SUN HEALTHCARE GROUP, INC. DECEMBER 31, 1999 FORM 10-K AND IS QUALIFIED
IN ITS ENTIRETY BY REFERENCE TO SUCH FINANCIAL STATEMENTS.
</LEGEND>
<MULTIPLIER> 1,000
<S> <C>
<PERIOD-TYPE> 12-MOS
<FISCAL-YEAR-END> DEC-31-1999
<PERIOD-START> JAN-1-1999
<PERIOD-END> DEC-31-1999
<CASH> 25,047
<SECURITIES> 0
<RECEIVABLES> 406,305
<ALLOWANCES> 151,841
<INVENTORY> 42,983
<CURRENT-ASSETS> 353,497
<PP&E> 505,084
<DEPRECIATION> 58,908
<TOTAL-ASSETS> 1,438,488
<CURRENT-LIABILITIES> 370,779
<BONDS> 63,660
0
0
<COMMON> 639
<OTHER-SE> (1,044,780)
<TOTAL-LIABILITY-AND-EQUITY> 1,438,488
<SALES> 2,529,039
<TOTAL-REVENUES> 2,529,039
<CGS> 2,477,713
<TOTAL-COSTS> 3,536,981
<OTHER-EXPENSES> 806,997
<LOSS-PROVISION> 123,217
<INTEREST-EXPENSE> 129,054
<INCOME-PRETAX> (1,076,481)
<INCOME-TAX> 161
<INCOME-CONTINUING> (1,076,642)
<DISCONTINUED> 0
<EXTRAORDINARY> 0
<CHANGES> (12,816)
<NET-INCOME> (1,089,458)
<EPS-BASIC> (18.62)
<EPS-DILUTED> (18.62)
</TABLE>