<ARTICLE> UT
<LEGEND>
THIS SCHEDULE CONTAINS SUMMARY RESTATED FINANCIAL INFORMATION EXTRACTED
FROM THE CONSOLIDATED FINANCIAL STATEMENTS OF ATMOS ENERGY CORPORATION
FOR THE YEAR ENDED SEPTEMBER 30, 1995 AS RESTATED FOR A POOLING OF
INTERESTS IN JULY 1997.
</LEGEND>
<RESTATED> 
<MULTIPLIER> 1,000
       
                             
<PERIOD-TYPE>                   YEAR
<FISCAL-YEAR-END>                          SEP-30-1995
<PERIOD-END>                               SEP-30-1995
<BOOK-VALUE>                                  PER-BOOK
<TOTAL-NET-UTILITY-PLANT>                      697,287
<OTHER-PROPERTY-AND-INVEST>                          0
<TOTAL-CURRENT-ASSETS>                         144,847
<TOTAL-DEFERRED-CHARGES>                        58,814
<OTHER-ASSETS>                                       0
<TOTAL-ASSETS>                                 900,948
<COMMON>                                           141
<CAPITAL-SURPLUS-PAID-IN>                      230,630
<RETAINED-EARNINGS>                             73,578
<TOTAL-COMMON-STOCKHOLDERS-EQ>                 304,349
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                          0
<LONG-TERM-DEBT-NET>                           294,463
<SHORT-TERM-NOTES>                              65,813
<LONG-TERM-NOTES-PAYABLE>                            0
<COMMERCIAL-PAPER-OBLIGATIONS>                       0
<LONG-TERM-DEBT-CURRENT-PORT>                   16,155
<PREFERRED-STOCK-CURRENT>                            0
<CAPITAL-LEASE-OBLIGATIONS>                      2,620
<LEASES-CURRENT>                                   262
<OTHER-ITEMS-CAPITAL-AND-LIAB>                 217,286
<TOT-CAPITALIZATION-AND-LIAB>                  900,948
<GROSS-OPERATING-REVENUE>                      749,555
<INCOME-TAX-EXPENSE>                            16,544
<OTHER-OPERATING-EXPENSES>                     677,594
<TOTAL-OPERATING-EXPENSES>                     694,138
<OPERATING-INCOME-LOSS>                         55,417
<OTHER-INCOME-NET>                               3,577
<INCOME-BEFORE-INTEREST-EXPEN>                  58,994
<TOTAL-INTEREST-EXPENSE>                        30,186
<NET-INCOME>                                    28,808
<PREFERRED-STOCK-DIVIDENDS>                          0
<EARNINGS-AVAILABLE-FOR-COMM>                   28,808
<COMMON-STOCK-DIVIDENDS>                        26,197
<TOTAL-INTEREST-ON-BONDS>                       13,599
<CASH-FLOW-OPERATIONS>                          79,143
<EPS-PRIMARY>                                     1.06
<EPS-DILUTED>                                     1.06