<ARTICLE> 5
<LEGEND>
This schedule contains summary financial information extracted from
the consolidated financial statements of the Comapany for the nine months
ended September 30, 1999, and is qualified in its entirety by reference
to such financial statments.
</LEGEND>
<CIK> 0000054291
<NAME> KAISER ALUMINUM & CHEMICAL CORPORATON
<MULTIPLIER> 1,000,000

                             
<PERIOD-TYPE>                   9-MOS
<FISCAL-YEAR-END>                          DEC-31-1999
<PERIOD-START>                             JAN-01-1999
<PERIOD-END>                               SEP-30-1999
<CASH>                                               9
<SECURITIES>                                         0
<RECEIVABLES>                                      299
<ALLOWANCES>                                         6
<INVENTORY>                                        554
<CURRENT-ASSETS>                                   977
<PP&E>                                           1,996
<DEPRECIATION>                                     936
<TOTAL-ASSETS>                                   3,099
<CURRENT-LIABILITIES>                              564
<BONDS>                                            970
<PREFERRED-MANDATORY>                               19
<PREFERRED>                                          2
<COMMON>                                            15
<OTHER-SE>                                          16
<TOTAL-LIABILITY-AND-EQUITY>                     3,099
<SALES>                                          1,525
<TOTAL-REVENUES>                                 1,525
<CGS>                                            1,398
<TOTAL-COSTS>                                    1,398
<OTHER-EXPENSES>                                    69
<LOSS-PROVISION>                                     0
<INTEREST-EXPENSE>                                  82
<INCOME-PRETAX>                                  (146)
<INCOME-TAX>                                      (50)
<INCOME-CONTINUING>                               (92)
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                      (92)
<EPS-BASIC>                                          0
<EPS-DILUTED>                                        0