<ARTICLE> 5 <PERIOD-TYPE> 3-MOS <FISCAL-YEAR-END> SEP-30-1997 <PERIOD-START> OCT-01-1996 <PERIOD-END> DEC-31-1996 <CASH> 11,743 <SECURITIES> 0 <RECEIVABLES> 152,684 <ALLOWANCES> 0 <INVENTORY> 107,176 <CURRENT-ASSETS> 299,988 <PP&E> 137,563 <DEPRECIATION> 0 <TOTAL-ASSETS> 505,083 <CURRENT-LIABILITIES> 99,027 <BONDS> 249,927 <PREFERRED-MANDATORY> 0 <PREFERRED> 100 <COMMON> 56,736 <OTHER-SE> 51,519 <TOTAL-LIABILITY-AND-EQUITY> 505,083 <SALES> 103,850 <TOTAL-REVENUES> 104,369 <CGS> 70,799 <TOTAL-COSTS> 70,799 <OTHER-EXPENSES> 4,468 <LOSS-PROVISION> 0 <INTEREST-EXPENSE> 5,357 <INCOME-PRETAX> 4,226 <INCOME-TAX> 1,267 <INCOME-CONTINUING> 2,959 <DISCONTINUED> 0 <EXTRAORDINARY> 0 <CHANGES> 0 <NET-INCOME> 2,959 <EPS-PRIMARY> .41 <EPS-DILUTED> 0