<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 BY REFERENCE TO SUCH FINANCIAL STATEMENTS. </LEGEND> <PERIOD-TYPE> 3-MOS <FISCAL-YEAR-END> DEC-31-1997 <PERIOD-END> SEP-30-1997 <CASH> 4698 <SECURITIES> 0 <RECEIVABLES> 56610 <ALLOWANCES> 2348 <INVENTORY> 30631 <CURRENT-ASSETS> 97595 <PP&E> 424938 <DEPRECIATION> 261567 <TOTAL-ASSETS> 298224 <CURRENT-LIABILITIES> 42708 <BONDS> 0 <PREFERRED-MANDATORY> 0 <PREFERRED> 0 <COMMON> 1 <OTHER-SE> 182174 <TOTAL-LIABILITY-AND-EQUITY> 298224 <SALES> 117068 <TOTAL-REVENUES> 117068 <CGS> 69759 <TOTAL-COSTS> 81767 <OTHER-EXPENSES> (18) <LOSS-PROVISION> 0 <INTEREST-EXPENSE> 399 <INCOME-PRETAX> 34920 <INCOME-TAX> 11174 <INCOME-CONTINUING> 23746 <DISCONTINUED> 0 <EXTRAORDINARY> 0 <CHANGES> 0 <NET-INCOME> 23746 <EPS-PRIMARY> 1.41 <EPS-DILUTED> 1.41