<ARTICLE> UT
<LEGEND>
THIS SCHEDULE CONTAINS SUMMARY RESTATED FINANCIAL INFORMATION EXTRACTED
FROM THE CONSOLIDATED FINANCIAL STATEMENTS OF ATMOS ENERGY CORPORATION
FOR THE PERIODS INDICATED BELOW AS RESTATED FOR A POOLING OF INTERESTS
IN JULY 1997.
</LEGEND>
<RESTATED> 
<MULTIPLIER> 1,000
       
                                                                                            
<PERIOD-TYPE>                   3-MOS                   6-MOS                   9-MOS                   12-MOS
<FISCAL-YEAR-END>                          SEP-30-1996             SEP-30-1996             SEP-30-1996             SEP-30-1996
<PERIOD-END>                               DEC-31-1995             MAR-31-1996             JUN-30-1996             SEP-30-1996
<BOOK-VALUE>                                  PER-BOOK                PER-BOOK                PER-BOOK                PER-BOOK
<TOTAL-NET-UTILITY-PLANT>                      729,282                 728,833                 745,612                 770,211
<OTHER-PROPERTY-AND-INVEST>                          0                       0                       0                       0
<TOTAL-CURRENT-ASSETS>                         213,172                 187,269                 124,493                 174,603
<TOTAL-DEFERRED-CHARGES>                        65,788                  61,873                  61,360                  65,796
<OTHER-ASSETS>                                       0                       0                       0                       0
<TOTAL-ASSETS>                               1,008,242                 977,975                 931,465               1,010,610
<COMMON>                                           146                     144                     145                     146
<CAPITAL-SURPLUS-PAID-IN>                      238,704                 234,296                 238,348                 241,658
<RETAINED-EARNINGS>                             84,558                 108,348                  99,526                  87,778
<TOTAL-COMMON-STOCKHOLDERS-EQ>                 323,408                 342,788                 338,019                 329,582
<PREFERRED-MANDATORY>                                0                       0                       0                       0
<PREFERRED>                                          0                       0                       0                       0
<LONG-TERM-DEBT-NET>                           279,162                 288,301                 283,495                 276,162
<SHORT-TERM-NOTES>                             106,388                  34,403                  45,504                 128,488
<LONG-TERM-NOTES-PAYABLE>                            0                       0                       0                       0
<COMMERCIAL-PAPER-OBLIGATIONS>                       0                       0                       0                       0
<LONG-TERM-DEBT-CURRENT-PORT>                   20,679                  14,915                  11,419                  16,679
<PREFERRED-STOCK-CURRENT>                            0                       0                       0                       0
<CAPITAL-LEASE-OBLIGATIONS>                      2,648                   2,602                   2,557                   2,492
<LEASES-CURRENT>                                   207                     225                     242                     277
<OTHER-ITEMS-CAPITAL-AND-LIAB>                 275,750                 294,741                 250,229                 256,930
<TOT-CAPITALIZATION-AND-LIAB>                1,008,242                 977,975                 931,465               1,010,610
<GROSS-OPERATING-REVENUE>                      253,439                 595,306                 770,546                 886,691
<INCOME-TAX-EXPENSE>                            10,819                  31,612                  30,069                  23,316
<OTHER-OPERATING-EXPENSES>                     218,255                 498,113                 668,043                 794,114
<TOTAL-OPERATING-EXPENSES>                     229,074                 529,725                 698,112                 817,430
<OPERATING-INCOME-LOSS>                         24,365                  65,581                  72,434                  69,261
<OTHER-INCOME-NET>                               2,488                   5,142                   2,940                   3,567
<INCOME-BEFORE-INTEREST-EXPEN>                  26,853                  70,723                  75,374                  72,828
<TOTAL-INTEREST-EXPENSE>                         8,357                  16,321                  23,767                  31,677
<NET-INCOME>                                    18,496                  54,402                  51,607                  41,151
<PREFERRED-STOCK-DIVIDENDS>                          0                       0                       0                       0
<EARNINGS-AVAILABLE-FOR-COMM>                   18,496                  54,402                  51,607                  41,151
<COMMON-STOCK-DIVIDENDS>                         7,101                  14,176                  21,285                  28,478
<TOTAL-INTEREST-ON-BONDS>                        3,172                   3,769                   7,039                  12,975
<CASH-FLOW-OPERATIONS>                           3,986                 103,924                 119,548                  91,733
<EPS-PRIMARY>                                      .64                    1.88                    1.78                    1.42
<EPS-DILUTED>                                      .64                    1.88                    1.78                    1.42