<ARTICLE> 5 <LEGEND> THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM HUDSON RESPIRATORY CARE AND IS QUALIFIED IN ITS ENTIRETY BY REFERENCE TO SUCH FINANCIAL STATEMENTS. </LEGEND> <MULTIPLIER> 1,000 <PERIOD-TYPE> 3-MOS 3-MOS <FISCAL-YEAR-END> DEC-31-2000 DEC-31-1999 <PERIOD-START> JAN-01-2000 DEC-26-1998 <PERIOD-END> MAR-31-2000 MAR-26-1999 <CASH> 3,634 710 <SECURITIES> 0 0 <RECEIVABLES> 32,784 23,153 <ALLOWANCES> (1,026) (635) <INVENTORY> 25,333 19,091 <CURRENT-ASSETS> 63,759 43,723 <PP&E> 44,504 32,996 <DEPRECIATION> (59,527) 0 <TOTAL-ASSETS> 254,137 163,621 <CURRENT-LIABILITIES> (37,972) (15,963) <BONDS> (115,000) (115,000) <PREFERRED-MANDATORY> (36,455) (32,438) <PREFERRED> 0 0 <COMMON> (92,158) (63,535) <OTHER-SE> 106,036 102,315 <TOTAL-LIABILITY-AND-EQUITY> (254,137) (163,621) <SALES> (40,807) (27,169) <TOTAL-REVENUES> (40,807) (27,169) <CGS> 22,503 15,781 <TOTAL-COSTS> 10,151 7,178 <OTHER-EXPENSES> 339 (30) <LOSS-PROVISION> 0 0 <INTEREST-EXPENSE> 4,997 3,873 <INCOME-PRETAX> (2,815) (468) <INCOME-TAX> 1,216 187 <INCOME-CONTINUING> (1,599) (281) <DISCONTINUED> 0 0 <EXTRAORDINARY> 0 0 <CHANGES> 0 0 <NET-INCOME> (1,599) (281) <EPS-BASIC> 0 0 <EPS-DILUTED> 0 0