<ARTICLE>                                      5
     <MULTIPLIER>                               1,000
            
                                                         
     <PERIOD-TYPE>                                          9-MOS
     <FISCAL-YEAR-END>                                      DEC-31-1996
     <PERIOD-END>                                           SEP-30-1996
     <CASH>                                                            7,847
     <SECURITIES>                                                      4,365
     <RECEIVABLES>                                                    86,187
     <ALLOWANCES>                                                    (26,045)
     <INVENTORY>                                                     164,062
     <CURRENT-ASSETS>                                                      0  
     <PP&E>                                                          186,609
     <DEPRECIATION>                                                        0
     <TOTAL-ASSETS>                                                  442,558
     <CURRENT-LIABILITIES>                                                 0
     <BONDS>                                                         153,156
     <COMMON>                                                         12,715
     <PREFERRED-MANDATORY>                                                 0
     <PREFERRED>                                                           0
     <OTHER-SE>                                                      144,357
     <TOTAL-LIABILITY-AND-EQUITY>                                    442,558
     <SALES>                                                          68,197
     <TOTAL-REVENUES>                                                103,506
     <CGS>                                                            39,914
     <TOTAL-COSTS>                                                    58,936
     <OTHER-EXPENSES>                                                 14,798
     <LOSS-PROVISION>                                                      0
     <INTEREST-EXPENSE>                                                 8,828
     <INCOME-PRETAX>                                                   (1,340)
     <INCOME-TAX>                                                           0
     <INCOME-CONTINUING>                                               (1,340)
     <DISCONTINUED>                                                         0
     <EXTRAORDINARY>                                                        0
     <CHANGES>                                                              0
     <NET-INCOME>                                                      (1,340)
     <EPS-PRIMARY>                                                      (0.15)
     <EPS-DILUTED>                                                      (0.15)
     <FN>
     NOTE: Total Current Assets and Total Current Liabilities are not applicaple
           because Registrant does not present a classified balance sheet.

                                  17
     </TABLE >