<ARTICLE> 5
<LEGEND>
                                                        EXHIBIT 27

                P.H. Glatfelter Company and Subsidiaries
                        Financial Data Schedule
</LEGEND>
       
                             
<PERIOD-TYPE>                   YEAR
<FISCAL-YEAR-END>                          DEC-31-1996
<PERIOD-END>                               DEC-31-1996
<CASH>                                          31,802
<SECURITIES>                                       811
<RECEIVABLES>                                   51,616
<ALLOWANCES>                                     1,913
<INVENTORY>                                    101,231
<CURRENT-ASSETS>                               188,069
<PP&E>                                       1,041,144
<DEPRECIATION>                                 585,954
<TOTAL-ASSETS>                                 715,310
<CURRENT-LIABILITIES>                           86,183
<BONDS>                                        150,000
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                          0
<COMMON>                                           544
<OTHER-SE>                                     330,486
<TOTAL-LIABILITY-AND-EQUITY>                   715,310
<SALES>                                        566,084
<TOTAL-REVENUES>                               577,194
<CGS>                                          434,491
<TOTAL-COSTS>                                  434,491
<OTHER-EXPENSES>                                     0
<LOSS-PROVISION>                                  (66)
<INTEREST-EXPENSE>                               9,308
<INCOME-PRETAX>                                 97,905
<INCOME-TAX>                                    37,506
<INCOME-CONTINUING>                             60,399
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                    60,399
<EPS-PRIMARY>                                     1.41
<EPS-DILUTED>                                     1.41