<ARTICLE> 5 <LEGEND> THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM THE DIAL CORP'S FORMS 10-Q FOR THE QUARTERLY PERIODS ENDED MARCH 31, 1996 AND MARCH 31, 1995 AND IS QUALIFIED IN ITS ENTIRETY BY REFERENCE TO SUCH FINANCIAL STATEMENTS. THE INTERIM STATEMENTS FOR THE QUARTERLY PERIOD ENDED MARCH 31, 1995 HAVE BEEN RESTATED TO REFLECT THE EARLY ADOPTION (ADOPTED IN THE FOURTH QUARTER OF 1995) OF SFAS NO. 121, "ACCOUNTING FOR THE IMPAIRMENT OF LONG-LIVED ASSETS AND FOR LONG-LIVED ASSETS TO BE DISPOSED OF." THE INITIAL APPLICATION OF SFAS NO. 121 TO LONG-LIVED ASSETS HELD FOR DISPOSAL AT JANUARY 1, 1995, RESULTED IN A NON-CASH CHARGE OF $17.7 MILLION (NET OF TAX BENEFIT OF $7.6 MILLION) AND WAS REPORTED AS A CUMULATIVE EFFECT, TO JANUARY 1, 1995, OF A CHANGE IN ACCOUNTING PRINCIPLE. <RESTATED> <MULTIPLIER> 1,000 Exhibit 27 THE DIAL CORP FINANCIAL DATA SCHEDULE <FISCAL-YEAR-END> DEC-31-1996 DEC-31-1995 <PERIOD-END> MAR-31-1996 MAR-31-1995 <PERIOD-TYPE> 3-MOS 3-MOS <CASH> 26,219 13,281 <SECURITIES> 0 0 <RECEIVABLES> 254,404 240,862 <ALLOWANCES> 20,066 20,408 <INVENTORY> 252,721 233,132 <CURRENT-ASSETS> 1,179,445 1,072,058 <PP&E> 1,501,138 1,465,835 <DEPRECIATION> 645,569 633,953 <TOTAL-ASSETS> 4,023,026 3,664,666 <CURRENT-LIABILITIES> 2,224,166 1,882,432 <BONDS> 822,733 768,036 <COMMON> 145,663 145,663 <PREFERRED-MANDATORY> 6,599 6,592 <PREFERRED> 0 0 <OTHER-SE> 420,042 421,807 <TOTAL-LIABILITY-AND-EQUITY> 4,023,026 3,664,666 <SALES> 352,392 337,862 <TOTAL-REVENUES> 936,413 858,197 <CGS> 316,050 304,060 <TOTAL-COSTS> 866,591 794,337 <OTHER-EXPENSES> 11,640 11,149 <LOSS-PROVISION> 0 0 <INTEREST-EXPENSE> 19,955 18,427 <INCOME-PRETAX> 38,196 34,221 <INCOME-TAX> 13,702 12,714 <INCOME-CONTINUING> 24,494 21,507 <DISCONTINUED> 0 0 <EXTRAORDINARY> 0 0 <CHANGES> 0 17,696 <NET-INCOME> 24,494 3,811 <EPS-PRIMARY> 0.27 0.04 <EPS-DILUTED> 0.27 0.04