<ARTICLE> 5 <RESTATED> <CIK> 0000884614 <NAME> UGI CORPORATION <MULTIPLIER> 1,000 <PERIOD-TYPE> 9-MOS <FISCAL-YEAR-END> SEP-30-1995 <PERIOD-START> OCT-01-1995 <PERIOD-END> JUN-30-1996 <CASH> 40,700 <SECURITIES> 45,200 <RECEIVABLES> 145,900 <ALLOWANCES> 12,200 <INVENTORY> 83,200 <CURRENT-ASSETS> 336,000 <PP&E> 1,316,000 <DEPRECIATION> 356,100 <TOTAL-ASSETS> 2,091,000 <CURRENT-LIABILITIES> 262,100 <BONDS> 829,200 <PREFERRED-MANDATORY> 35,200 <PREFERRED> 0 <COMMON> 391,700 <OTHER-SE> 9,200 <TOTAL-LIABILITY-AND-EQUITY> 2,091,000 <SALES> 1,273,600 <TOTAL-REVENUES> 1,273,600 <CGS> 713,400 <TOTAL-COSTS> 713,400 <OTHER-EXPENSES> 0 <LOSS-PROVISION> 0 <INTEREST-EXPENSE> 59,600 <INCOME-PRETAX> 99,200 <INCOME-TAX> 45,000 <INCOME-CONTINUING> 52,100 <DISCONTINUED> 0 <EXTRAORDINARY> 0 <CHANGES> 0 <NET-INCOME> 52,100 <EPS-PRIMARY> $1.58 <EPS-DILUTED> $1.57