<ARTICLE> 5 <LEGEND> THIS SCHEDULE CONTAINS RESTATED SUMMARY INFORMATION EXTRACTED FROM THE SYRATECH CORPORATION CONSOLIDATED STATEMENTS OF OPERATIONS AS FILED AS PART OF THE QUARTERLY REPORT ON FORM 10-Q AND IS QUALIFIED IN ITS ENTIRETY BY REFERENCE TO SUCH QUARTERLY REPORT ON FORM 10-Q. </LEGEND> <MULTIPLIER> 1,000 <PERIOD-TYPE> 9-MOS <FISCAL-YEAR-END> DEC-31-1999 <PERIOD-START> JAN-01-1999 <PERIOD-END> SEP-30-1999 <CASH> 3,198 <SECURITIES> 0 <RECEIVABLES> 103,346 <ALLOWANCES> 8,140 <INVENTORY> 123,006 <CURRENT-ASSETS> 243,695 <PP&E> 128,575 <DEPRECIATION> 45,344 <TOTAL-ASSETS> 340,906 <CURRENT-LIABILITIES> 144,128 <BONDS> 165,000 <PREFERRED-MANDATORY> 0 <PREFERRED> 23,842 <COMMON> 38 <OTHER-SE> (14,126) <TOTAL-LIABILITY-AND-EQUITY> 340,906 <SALES> 197,377 <TOTAL-REVENUES> 197,377 <CGS> 140,661 <TOTAL-COSTS> 140,661 <OTHER-EXPENSES> 50,137 <LOSS-PROVISION> 0 <INTEREST-EXPENSE> 18,186 <INCOME-PRETAX> (8,625) <INCOME-TAX> (2,156) <INCOME-CONTINUING> (6,469) <DISCONTINUED> 0 <EXTRAORDINARY> 0 <CHANGES> (1,969) <NET-INCOME> (8,438) <EPS-BASIC> (2.23) <EPS-DILUTED> (2.23)