<ARTICLE> 5
<LEGEND>
THIS SCHEDULE CONTAINS RESTATED SUMMARY FINANCIAL INFORMATION FOR 
THE QUARTER ENDED SEPTEMBER 3O, 1994 FOR CHEMED CORPORATION AND IS 
QUALIFIED IN ITS ENTIRETY BY REFERENCE TO SUCH FINANCIAL STATEMENTS.
</LEGEND>
<RESTATED> 
<CIK> 0000019584
<NAME> CHEMED CORPORATION
<MULTIPLIER> 1,000
       

                             
<PERIOD-TYPE>                   9-MOS
<FISCAL-YEAR-END>                          DEC-31-1994
<PERIOD-START>                             JAN-01-1994
<PERIOD-END>                               SEP-30-1994
<CASH>                                          15,699
<SECURITIES>                                     2,073
<RECEIVABLES>                                   82,678
<ALLOWANCES>                                   (2,666)
<INVENTORY>                                     57,148
<CURRENT-ASSETS>                               186,031
<PP&E>                                         115,215
<DEPRECIATION>                                (38,479)
<TOTAL-ASSETS>                                 481,771
<CURRENT-LIABILITIES>                          144,929
<BONDS>                                        108,072
<COMMON>                                        12,367
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                          0
<OTHER-SE>                                     139,121
<TOTAL-LIABILITY-AND-EQUITY>                   481,771
<SALES>                                        308,925
<TOTAL-REVENUES>                               479,542
<CGS>                                          212,682
<TOTAL-COSTS>                                  319,239
<OTHER-EXPENSES>                                     0
<LOSS-PROVISION>                                 1,210
<INTEREST-EXPENSE>                               6,518
<INCOME-PRETAX>                                 22,006
<INCOME-TAX>                                     8,172
<INCOME-CONTINUING>                             10,875
<DISCONTINUED>                                   7,913
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                    18,788
<EPS-PRIMARY>                                     1.91
<EPS-DILUTED>                                     1.91