<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