<ARTICLE> UT
<LEGEND>
THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM THE
CONSENSED CONSOLIDATED FINANCIAL STATEMENTS OF ATMOS ENERGY CORPORATION
FOR THE THREE MONTHS ENDED DECEMBER 31, 1997 AND IS QUALIFIED IN ITS
ENTIRETY BY REFERENCE TO SUCH FINANCIAL STATEMENTS.
</LEGEND>
<MULTIPLIER> 1,000
       
                             
<PERIOD-TYPE>                   3-MOS
<FISCAL-YEAR-END>                          SEP-30-1998
<PERIOD-END>                               DEC-31-1997
<BOOK-VALUE>                                  PER-BOOK
<TOTAL-NET-UTILITY-PLANT>                      860,746
<OTHER-PROPERTY-AND-INVEST>                          0
<TOTAL-CURRENT-ASSETS>                         246,501
<TOTAL-DEFERRED-CHARGES>                        98,743
<OTHER-ASSETS>                                       0
<TOTAL-ASSETS>                               1,205,990
<COMMON>                                           149
<CAPITAL-SURPLUS-PAID-IN>                      256,563
<RETAINED-EARNINGS>                             88,170
<TOTAL-COMMON-STOCKHOLDERS-EQ>                 344,882
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                          0
<LONG-TERM-DEBT-NET>                           255,827
<SHORT-TERM-NOTES>                             219,107
<LONG-TERM-NOTES-PAYABLE>                            0
<COMMERCIAL-PAPER-OBLIGATIONS>                       0
<LONG-TERM-DEBT-CURRENT-PORT>                   56,229
<PREFERRED-STOCK-CURRENT>                            0
<CAPITAL-LEASE-OBLIGATIONS>                      2,281
<LEASES-CURRENT>                                   320
<OTHER-ITEMS-CAPITAL-AND-LIAB>                 327,344
<TOT-CAPITALIZATION-AND-LIAB>                1,205,990
<GROSS-OPERATING-REVENUE>                      295,331
<INCOME-TAX-EXPENSE>                            12,284
<OTHER-OPERATING-EXPENSES>                     254,379
<TOTAL-OPERATING-EXPENSES>                     266,663
<OPERATING-INCOME-LOSS>                         28,668
<OTHER-INCOME-NET>                                 763
<INCOME-BEFORE-INTEREST-EXPEN>                  29,431
<TOTAL-INTEREST-EXPENSE>                         9,309
<NET-INCOME>                                    20,122
<PREFERRED-STOCK-DIVIDENDS>                          0
<EARNINGS-AVAILABLE-FOR-COMM>                   20,122
<COMMON-STOCK-DIVIDENDS>                         7,890
<TOTAL-INTEREST-ON-BONDS>                        3,123
<CASH-FLOW-OPERATIONS>                        (15,818)
<EPS-PRIMARY>                                      .68
<EPS-DILUTED>                                      .68