<ARTICLE>                     5
<LEGEND>
          This  schedule   contains  summary   financial   information
          extracted from Lincoln Snacks Company  Financial  statements
          and is  qualified  in its  entirety  by  reference  to  such
          financial statements.
</LEGEND>
<RESTATED>
<CIK>                         0000914642
<NAME>                        LINCOLN SNACKS COMPANY
<MULTIPLIER>                                         1

                             
<PERIOD-TYPE>                   6-MOS
<FISCAL-YEAR-END>                          JUN-30-2001
<PERIOD-END>                               DEC-31-2000
<CASH>                                      10,578,803
<SECURITIES>                                         0
<RECEIVABLES>                                4,372,185
<ALLOWANCES>                                   433,843
<INVENTORY>                                  1,732,839
<CURRENT-ASSETS>                                58,200
<PP&E>                                       7,961,892
<DEPRECIATION>                               4,134,815
<TOTAL-ASSETS>                              23,576,877
<CURRENT-LIABILITIES>                        5,241,992
<BONDS>                                              0
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                          0
<COMMON>                                        64,501
<OTHER-SE>                                  13,199,826
<TOTAL-LIABILITY-AND-EQUITY>                23,576,877
<SALES>                                     21,359,018
<TOTAL-REVENUES>                            21,359,018
<CGS>                                       11,611,401
<TOTAL-COSTS>                               11,611,401
<OTHER-EXPENSES>                             7,790,063
<LOSS-PROVISION>                                     0
<INTEREST-EXPENSE>                             129,733
<INCOME-PRETAX>                              2,087,287
<INCOME-TAX>                                   133,000
<INCOME-CONTINUING>                                  0
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                 1,954,287
<EPS-BASIC>                                        .31
<EPS-DILUTED>                                      .21