<ARTICLE> 5
<LEGEND>
THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM HUDSON
RESPIRATORY CARE INC. AND IS QUALIFIED IN ITS ENTIRETY BY REFERENCE TO SUCH
FINANCIAL STATEMENTS.
</LEGEND>
<MULTIPLIER>   1,000

                                                  
<PERIOD-TYPE>                   12-MOS                   12-MOS
<FISCAL-YEAR-END>                          DEC-31-1999             DEC-25-1998
<PERIOD-START>                             DEC-26-1998             DEC-27-1997
<PERIOD-END>                               DEC-31-1999             DEC-25-1998
<CASH>                                           2,917                     507
<SECURITIES>                                         0                       0
<RECEIVABLES>                                   30,425                  25,829
<ALLOWANCES>                                     (973)                   (794)
<INVENTORY>                                     24,043                  18,024
<CURRENT-ASSETS>                                61,997                  45,076
<PP&E>                                         100,216                  83,893
<DEPRECIATION>                                (58,740)                (51,161)
<TOTAL-ASSETS>                                 251,819                 165,231
<CURRENT-LIABILITIES>                         (26,026)                (15,543)
<BONDS>                                      (115,000)               (115,000)
<PREFERRED-MANDATORY>                         (35,421)                (31,513)
<PREFERRED>                                          0                       0
<COMMON>                                      (92,158)                (63,535)
<OTHER-SE>                                     106,087                 101,270
<TOTAL-LIABILITY-AND-EQUITY>                 (251,819)               (165,321)
<SALES>                                      (128,803)               (100,498)
<TOTAL-REVENUES>                             (128,803)               (100,498)
<CGS>                                           75,418                  56,802
<TOTAL-COSTS>                                   34,532                  24,946
<OTHER-EXPENSES>                                 1,232                     406
<LOSS-PROVISION>                                     0                       0
<INTEREST-EXPENSE>                              17,263                  11,327
<INCOME-PRETAX>                                  (358)                  61,676
<INCOME-TAX>                                     1,586                   8,405
<INCOME-CONTINUING>                              1,228                  70,081
<DISCONTINUED>                                       0                       0
<EXTRAORDINARY>                                      0                     104
<CHANGES>                                            0                       0
<NET-INCOME>                                     1,228                  70,185
<EPS-BASIC>                                          0                       0
<EPS-DILUTED>                                        0                       0