<ARTICLE> 5
<RESTATED> 
<CIK> 0000884614
<NAME> UGI CORPORATION
<MULTIPLIER> 1,000
       
                             
<PERIOD-TYPE>                   9-MOS
<FISCAL-YEAR-END>                          SEP-30-1996
<PERIOD-START>                             OCT-01-1996
<PERIOD-END>                               JUN-30-1997
<CASH>                                          93,900
<SECURITIES>                                    43,200
<RECEIVABLES>                                  144,800
<ALLOWANCES>                                    12,000
<INVENTORY>                                     79,700
<CURRENT-ASSETS>                               386,900
<PP&E>                                       1,380,400
<DEPRECIATION>                                 401,700
<TOTAL-ASSETS>                               2,134,700
<CURRENT-LIABILITIES>                          316,300
<BONDS>                                        852,600
<PREFERRED-MANDATORY>                           35,200
<PREFERRED>                                          0
<COMMON>                                       392,700
<OTHER-SE>                                       6,800
<TOTAL-LIABILITY-AND-EQUITY>                 2,134,700
<SALES>                                      1,390,100
<TOTAL-REVENUES>                             1,390,100
<CGS>                                          800,200
<TOTAL-COSTS>                                  800,200
<OTHER-EXPENSES>                                     0
<LOSS-PROVISION>                                     0
<INTEREST-EXPENSE>                              62,800
<INCOME-PRETAX>                                117,000
<INCOME-TAX>                                    52,400
<INCOME-CONTINUING>                             62,500
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                    62,500
<EPS-PRIMARY>                                    $1.89
<EPS-DILUTED>                                    $1.88