<ARTICLE> 5                                                 EXHIBIT 27
       
                                 
<PERIOD-TYPE>                 9-MOS
<FISCAL-YEAR-END>                      DEC-31-1996
<PERIOD-END>                           SEP-30-1996
<CASH>                                  22,731,932
<SECURITIES>                                     0
<RECEIVABLES>                          232,290,697
<ALLOWANCES>                            22,096,556
<INVENTORY>                            122,244,630
<CURRENT-ASSETS>                       398,159,179
<PP&E>                                 134,570,735
<DEPRECIATION>                          75,895,746
<TOTAL-ASSETS>                         590,014,813
<CURRENT-LIABILITIES>                  298,528,608
<BONDS>                                          0
<PREFERRED-MANDATORY>                            0
<PREFERRED>                                      0
<COMMON>                                 3,153,530
<OTHER-SE>                             262,045,560
<TOTAL-LIABILITY-AND-EQUITY>           590,014,813
<SALES>                                610,695,506
<TOTAL-REVENUES>                       610,695,506
<CGS>                                  269,777,193
<TOTAL-COSTS>                          269,777,193
<OTHER-EXPENSES>                       282,951,916
<LOSS-PROVISION>                         1,355,959
<INTEREST-EXPENSE>                       6,419,379
<INCOME-PRETAX>                         47,576,733
<INCOME-TAX>                            21,102,434
<INCOME-CONTINUING>                     26,474,299
<DISCONTINUED>                                   0
<EXTRAORDINARY>                                  0
<CHANGES>                                        0
<NET-INCOME>                            26,474,299
<EPS-PRIMARY>                                 1.46
<EPS-DILUTED>                                 1.46