<ARTICLE> 5
<LEGEND>
THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM "HUDSON
REPIRATORY CARE INC. AND IS QUALIFIED IN IT S ENTIRETY BY REFERENCE TO SUCH
FINANCIAL STATEMENTS.
</LEGEND>
<MULTIPLIER> 1,000
       
                             
<PERIOD-TYPE>                   YEAR
<FISCAL-YEAR-END>                          DEC-25-1998
<PERIOD-START>                             DEC-27-1997
<PERIOD-END>                               DEC-25-1998
<CASH>                                             507
<SECURITIES>                                         0
<RECEIVABLES>                                   25,194
<ALLOWANCES>                                       635
<INVENTORY>                                     18,024
<CURRENT-ASSETS>                                45,076
<PP&E>                                          83,893
<DEPRECIATION>                                (51,161)
<TOTAL-ASSETS>                                 165,321
<CURRENT-LIABILITIES>                         (15,543)
<BONDS>                                      (115,000)
<PREFERRED-MANDATORY>                         (31,513)
<PREFERRED>                                          0
<COMMON>                                      (63,535)
<OTHER-SE>                                         464
<TOTAL-LIABILITY-AND-EQUITY>                 (165,321)
<SALES>                                      (100,498)
<TOTAL-REVENUES>                             (100,498)
<CGS>                                           53,520
<TOTAL-COSTS>                                   28,228
<OTHER-EXPENSES>                                 1,041
<LOSS-PROVISION>                                     0
<INTEREST-EXPENSE>                              10,692
<INCOME-PRETAX>                                 61,676
<INCOME-TAX>                                  (68,659)
<INCOME-CONTINUING>                            (6,983)
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                    104
<CHANGES>                                            0
<NET-INCOME>                                   (6,879)
<EPS-PRIMARY>                                     0.00
<EPS-DILUTED>                                     0.00