EXHIBIT 28

                         CHATTEM, INC. AND SUBSIDIARIES
           SALES AND INCOME OF CONTINUING OPERATIONS BY BUSINESS UNIT
                          (Unaudited and in thousands)




                                                    FOR THE THREE MONTHS ENDED     FOR THE SIX MONTHS ENDED
                                                              May 31,                      May 31,
                                                    --------------------------   ---------------------------
                                                        1995           1994            1995           1994
                                                    -----------    -----------   ------------    -----------
                                                                                     
NET SALES:
  Domestic consumer products........................  $ 24,026       $ 21,187       $ 41,431       $ 37,681
  International consumer products...................     3,088          2,455          5,055          3,675
                                                    -----------    -----------   ------------    -----------

    Total consolidated net sales....................  $ 27,114       $ 23,642       $ 46,486       $ 41,356
                                                    -----------    -----------   ------------    -----------
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OPERATING INCOME (LOSS):
  Domestic consumer products........................  $  4,832       $  5,197       $  7,334       $  7,604
  International consumer products...................        65            (85)            11           (863)
                                                    -----------    -----------   ------------    -----------

    Total consolidated operating income before
     corporate overhead and other income
     (expense)......................................     4,897          5,112          7,345          6,741

CORPORATE OVERHEAD AND OTHER
 INCOME (EXPENSE)...................................    (3,827)        (3,186)        (7,264)        (5,844)
                                                    -----------    -----------   ------------    -----------

INCOME BEFORE INCOME TAXES..........................     1,070          1,926             81            897

PROVISION FOR INCOME TAXES..........................       400            728             22            337
                                                    -----------    -----------   ------------    -----------

NET INCOME FROM CONTINUING
 OPERATIONS.........................................  $    670       $  1,198       $     59       $    560
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