WARNING: THE EDGAR SYSTEM ENCOUNTERED ERROR(S) WHILE PROCESSING THIS SCHEDULE. <ARTICLE> UT <LEGEND> THE SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM NATIONAL FUEL GAS COMPANY'S CONSOLIDATED FINANCIAL STATEMENTS AND IS QUALIFIED IN ITS ENTIRETY BY REFERENCE TO SUCH FINANCIAL STATEMENTS. </LEGEND> <RESTATED> <MULTIPLIER> 1,000 <PERIOD-TYPE> 03-MOS <FISCAL-YEAR-END> SEP-30-1997 <PERIOD-START> OCT-01-1996 <PERIOD-END> DEC-31-1996 <BOOK-VALUE> PER-BOOK <TOTAL-NET-UTILITY-PLANT> 1,716,588 <OTHER-PROPERTY-AND-INVEST> 0 <TOTAL-CURRENT-ASSETS> 356,011 <TOTAL-DEFERRED-CHARGES> 13,254 <OTHER-ASSETS> 211,446 <TOTAL-ASSETS> 2,297,299 <COMMON> 38,023 <CAPITAL-SURPLUS-PAID-IN> 400,807 <RETAINED-EARNINGS> 445,554 <TOTAL-COMMON-STOCKHOLDERS-EQ> 884,384 <PREFERRED-MANDATORY> 0 <PREFERRED> 0 <LONG-TERM-DEBT-NET> 524,000 <SHORT-TERM-NOTES> 147,300 <LONG-TERM-NOTES-PAYABLE> 0 <COMMERCIAL-PAPER-OBLIGATIONS> 105,000 <LONG-TERM-DEBT-CURRENT-PORT> 50,000 <PREFERRED-STOCK-CURRENT> 0 <CAPITAL-LEASE-OBLIGATIONS> 0 <LEASES-CURRENT> 0 <OTHER-ITEMS-CAPITAL-AND-LIAB> 586,615 <TOT-CAPITALIZATION-AND-LIAB> 2,297,299 <GROSS-OPERATING-REVENUE> 363,492 <INCOME-TAX-EXPENSE> 22,209 <OTHER-OPERATING-EXPENSES> 289,130 <TOTAL-OPERATING-EXPENSES> 311,339 <OPERATING-INCOME-LOSS> 52,153 <OTHER-INCOME-NET> 737 <INCOME-BEFORE-INTEREST-EXPEN> 52,890 <TOTAL-INTEREST-EXPENSE> 14,300 <NET-INCOME> 38,590 <PREFERRED-STOCK-DIVIDENDS> 0 <EARNINGS-AVAILABLE-FOR-COMM> 38,590 <COMMON-STOCK-DIVIDENDS> 15,910 <TOTAL-INTEREST-ON-BONDS> 0 <CASH-FLOW-OPERATIONS> 8,609 <EPS-PRIMARY> 1.02 <EPS-DILUTED> 1.01