<ARTICLE>                     5
<LEGEND>
THIS  SCHEDULE  CONTAINS  SUMMARY  FINANCIAL   INFORMATION  EXTRACTED  FROM  THE
REGISTRANT'S  FINANCIAL  STATEMENTS CONTAINED IN ITS REPORT ON FORM 10-K FOR THE
TWELVE  MONTHS  ENDED  DECEMBER  31,  1999,  AND IS QUALIFIED IN ITS ENTIRETY BY
REFERENCE TO SUCH FINANCIAL STATEMENTS.
</LEGEND>
<CIK> 0000929299
<NAME> ISOLYSER COMPANY, INC.
<MULTIPLIER> 1,000

                                            

<PERIOD-TYPE>                                  YEAR
<FISCAL-YEAR-END>                              DEC-31-1999
<PERIOD-END>                                   DEC-31-1999
<CASH>                                          17,006
<SECURITIES>                                         0
<RECEIVABLES>                                   14,602
<ALLOWANCES>                                       829
<INVENTORY>                                     24,036
<CURRENT-ASSETS>                                59,243
<PP&E>                                          21,583
<DEPRECIATION>                                  12,990
<TOTAL-ASSETS>                                  95,339
<CURRENT-LIABILITIES>                           13,693
<BONDS>                                              0
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                          0
<COMMON>                                            41
<OTHER-SE>                                      74,681
<TOTAL-LIABILITY-AND-EQUITY>                    95,339
<SALES>                                         97,554
<TOTAL-REVENUES>                                99,054
<CGS>                                           61,970
<TOTAL-COSTS>                                   61,970
<OTHER-EXPENSES>                                31,901
<LOSS-PROVISION>                                     0
<INTEREST-EXPENSE>                               1,645
<INCOME-PRETAX>                                  3,988
<INCOME-TAX>                                     1,291
<INCOME-CONTINUING>                              2,697
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                     2,697
<EPS-BASIC>                                     0.07
<EPS-DILUTED>                                     0.07