<ARTICLE> 5
<LEGEND>
THIS SCHEDULE CONTAINS RESTATED SUMMARY FINANCIAL INFORMATION EXTRACTED FROM
THE KUHLMAN SEPTEMBER 1997 CONSOLIDATED BALANCE SHEET AND THE STATEMENT OF
INCOME FOR THE NINE MONTHS ENDED SEPTEMBER 30, 1997 AND IS QUALIFIED IN ITS 
ENTIRETY BY REFERENCE TO SUCH STATEMENTS.
</LEGEND>
       
                             
<PERIOD-TYPE>                   9-MOS
<FISCAL-YEAR-END>                          DEC-31-1996
<PERIOD-END>                               SEP-30-1997
<CASH>                                           7,396
<SECURITIES>                                         0
<RECEIVABLES>                                  101,407
<ALLOWANCES>                                     3,689
<INVENTORY>                                     63,514
<CURRENT-ASSETS>                               182,665
<PP&E>                                         219,768
<DEPRECIATION>                                 100,914
<TOTAL-ASSETS>                                 420,217
<CURRENT-LIABILITIES>                          122,014
<BONDS>                                        101,830
<COMMON>                                        16,553
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                          0
<OTHER-SE>                                     150,585
<TOTAL-LIABILITY-AND-EQUITY>                   420,217
<SALES>                                        468,733
<TOTAL-REVENUES>                               468,733
<CGS>                                          361,343
<TOTAL-COSTS>                                  361,343
<OTHER-EXPENSES>                                     0
<LOSS-PROVISION>                                   322
<INTEREST-EXPENSE>                               7,278
<INCOME-PRETAX>                                 32,532
<INCOME-TAX>                                    13,168
<INCOME-CONTINUING>                             19,364
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                    19,364
<EPS-PRIMARY>                                     1.25
<EPS-DILUTED>                                     1.24