<ARTICLE> 5 <LEGEND> THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM MEDUSA CORPORATION AND SUBSIDIARIES' STATEMENT OF INCOME AND BALANCE SHEET AND IS QUALIFIED IN ITS ENTIRETY TO SUCH FINANCIAL STATEMENTS. </LEGEND> <PERIOD-TYPE> 3-MOS <FISCAL-YEAR-END> DEC-31-1997 <PERIOD-END> MAR-31-1997 <CASH> 0 <SECURITIES> 0 <RECEIVABLES> 31948 <ALLOWANCES> 1434 <INVENTORY> 33135 <CURRENT-ASSETS> 77172 <PP&E> 399086 <DEPRECIATION> 254000 <TOTAL-ASSETS> 235486 <CURRENT-LIABILITIES> 45785 <BONDS> 0 <PREFERRED-MANDATORY> 0 <PREFERRED> 0 <COMMON> 1 <OTHER-SE> 154179 <TOTAL-LIABILITY-AND-EQUITY> 235486 <SALES> 56839 <TOTAL-REVENUES> 56839 <CGS> 43962 <TOTAL-COSTS> 54402 <OTHER-EXPENSES> (352) <LOSS-PROVISION> 0 <INTEREST-EXPENSE> 108 <INCOME-PRETAX> 2681 <INCOME-TAX> 850 <INCOME-CONTINUING> 1831 <DISCONTINUED> 0 <EXTRAORDINARY> 0 <CHANGES> 0 <NET-INCOME> 1831 <EPS-PRIMARY> .11 <EPS-DILUTED> .11