WARNING: THE EDGAR SYSTEM ENCOUNTERED ERROR(S) WHILE PROCESSING THIS SCHEDULE. TAGGING FOR EXHIBIT: FINANCIAL DATA SCHEDULE Exhibit (27) <ARTICLE> 5 <LEGEND> THIS SCHEDULE CONTAINS FINANCIAL INFORMATION EXTRACTED FROM PITNEY BOWES INC. CONSOLIDATED BALANCE SHEET, CONSOLIDATED STATEMENT OF INCOME, CORRESPONDING FOOTNOTE #4 FIXED ASSETS AND IS QUALIFIED IN ITS ENTIRETY BY REFERENCE TO SUCH FINANCIAL STATEMENTS. </LEGEND> <MULTIPLIER> 1,000 <PERIOD-TYPE> 9-MOS <FISCAL-YEAR-END> DEC-31-1998 <PERIOD-END> SEP-30-1998 <CASH> 144,974 <SECURITIES> 1,930 <RECEIVABLES> <F1> 1,848,131 <ALLOWANCES> <F1> 65,861 <INVENTORY> 235,568 <CURRENT-ASSETS> 3,115,141 <PP&E> <F2> 2,807,805 <DEPRECIATION> <F2> 1,533,957 <TOTAL-ASSETS> 8,232,345 <CURRENT-LIABILITIES> 3,214,803 <BONDS> 1,710,533 <COMMON> 323,338 <PREFERRED-MANDATORY> 300,000 <PREFERRED> 2,110 <OTHER-SE> 1,385,563 <TOTAL-LIABILITY-AND-EQUITY> 8,232,345 <SALES> 1,431,310 <TOTAL-REVENUES> 3,073,396 <CGS> 847,486 <TOTAL-COSTS> 1,224,640 <OTHER-EXPENSES> 73,395 <LOSS-PROVISION> 0 <INTEREST-EXPENSE> 122,583 <INCOME-PRETAX> 618,466 <INCOME-TAX> 212,929 <INCOME-CONTINUING> 405,537 <DISCONTINUED> 7,753 <EXTRAORDINARY> 0 <CHANGES> 0 <NET-INCOME> 413,290 <EPS-PRIMARY> 1.50 <EPS-DILUTED> 1.47 <FN> <F1> Receivables are comprised of gross trade receivables of $368,988 and short-term finance receivables of $1,479,143. Allowances are comprised of allowances for trade receivables of $22,513 and for short-term finance receivables of $43,348. <F2> Property, plant and equipment are comprised of gross fixed assets of $1,133,112 and rental equipment and related inventories of $1,674,693. Depreciation is comprised of depreciation on fixed assets of $663,002 and on rental equipment and related inventories of $870,955. </FN>