<ARTICLE> 5
<LEGEND>
This schedule contains summary financial information extracted from
Freeport-McMoRan Sulphur Inc. unaudited financial statements at March 31, 1998
and for the three months then ended, and is qualified in its entirety by
reference to such financial statements.  The earnings per share (EPS) data
shown below was prepared in accordance with Statement of Financial Accounting
Standard No. 128, "Earnings Per Share," basic and diluted EPS have been 
entered in place of primary and fully-diluted, respectively.
</LEGEND>
<MULTIPLIER> 1,000
       
                             
<PERIOD-TYPE>                   3-MOS
<FISCAL-YEAR-END>                          DEC-31-1998
<PERIOD-END>                               MAR-31-1998
<CASH>                                          25,663
<SECURITIES>                                         0
<RECEIVABLES>                                   22,354
<ALLOWANCES>                                         0
<INVENTORY>                                     30,262
<CURRENT-ASSETS>                                90,080
<PP&E>                                         841,801
<DEPRECIATION>                                 732,781
<TOTAL-ASSETS>                                 266,825
<CURRENT-LIABILITIES>                           30,198
<BONDS>                                              0
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                          0
<COMMON>                                           104
<OTHER-SE>                                     109,775
<TOTAL-LIABILITY-AND-EQUITY>                   266,825
<SALES>                                         56,990
<TOTAL-REVENUES>                                56,990
<CGS>                                           50,768
<TOTAL-COSTS>                                   50,768
<OTHER-EXPENSES>                                     0
<LOSS-PROVISION>                                     0
<INTEREST-EXPENSE>                                   0
<INCOME-PRETAX>                                  3,796
<INCOME-TAX>                                     1,314
<INCOME-CONTINUING>                              2,482
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                     2,482
<EPS-PRIMARY>                                      .25
<EPS-DILUTED>                                      .24