<ARTICLE> 5 <LEGEND> Wyman-Gordon Company & Subsidiaries Article 5 of Regulation S-X Y-T-D 02/28/98 and Restated Y-T-D 02/28/97 </LEGEND> <RESTATED> <PERIOD-TYPE> 9-MOS 9-MOS <FISCAL-YEAR-END> MAY-31-1998 MAY-31-1997 <PERIOD-START> JUN-01-1997 JUN-01-1996 <PERIOD-END> FEB-28-1998 FEB-28-1997 <CASH> 59,261 37,258 <SECURITIES> 7 7 <RECEIVABLES> 128,272 103,893 <ALLOWANCES> 0 0 <INVENTORY> 140,341 94,048 <CURRENT-ASSETS> 335,610 250,323 <PP&E> 456,393 421,284 <DEPRECIATION> 287,679 271,586 <TOTAL-ASSETS> 528,737 426,367 <CURRENT-LIABILITIES> 98,786 101,727 <BONDS> 161,029 96,231 <PREFERRED-MANDATORY> 0 0 <PREFERRED> 0 0 <COMMON> 37,053 37,053 <OTHER-SE> 156,766 107,306 <TOTAL-LIABILITY-AND-EQUITY> 528,737 426,367 <SALES> 547,497 424,144 <TOTAL-REVENUES> 551,142 426,222 <CGS> 463,415 362,540 <TOTAL-COSTS> 463,415 362,540 <OTHER-EXPENSES> 0 0 <LOSS-PROVISION> 0 0 <INTEREST-EXPENSE> 8,999 8,053 <INCOME-PRETAX> 43,309 10,278 <INCOME-TAX> 14,151 (19,680) <INCOME-CONTINUING> 29,158 29,958 <DISCONTINUED> 0 0 <EXTRAORDINARY> (5,192) 0 <CHANGES> 0 0 <NET-INCOME> 23,966 29,958 <EPS-PRIMARY> 0.66 0.84 <EPS-DILUTED> 0.64 0.81