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