<ARTICLE>                     5
<CIK>                         0000821616
<NAME>                        BENTLEY PHARMACEUTICALS, INC.
<MULTIPLIER>                                   1,000
       
                             
<PERIOD-TYPE>                   6-MOS
<FISCAL-YEAR-END>               DEC-31-1996
<PERIOD-START>                  JAN-01-1996
<PERIOD-END>                    JUN-30-1996
<CASH>                             667
<SECURITIES>                     2,628
<RECEIVABLES>                    6,662
<ALLOWANCES>                       (62)
<INVENTORY>                      1,049
<CURRENT-ASSETS>                11,831
<PP&E>                           5,297
<DEPRECIATION>                  (1,640)
<TOTAL-ASSETS>                  18,624
<CURRENT-LIABILITIES>            5,752
<BONDS>                          5,071
<PREFERRED-MANDATORY>            2,136
<PREFERRED>                          0
<COMMON>                            66
<OTHER-SE>                       5,002
<TOTAL-LIABILITY-AND-EQUITY>    18,624
<SALES>                         14,376
<TOTAL-REVENUES>                14,421
<CGS>                           10,530
<TOTAL-COSTS>                   14,704
<OTHER-EXPENSES>                    80
<LOSS-PROVISION>                     0
<INTEREST-EXPENSE>               1,012
<INCOME-PRETAX>                 (1,375)
<INCOME-TAX>                         0
<INCOME-CONTINUING>             (1,375)
<DISCONTINUED>                       0
<EXTRAORDINARY>                      0
<CHANGES>                            0
<NET-INCOME>                    (1,375)
<EPS-PRIMARY>                     (.43)
<EPS-DILUTED>                     (.43)