<ARTICLE>                     5
<LEGEND>
     THIS SCHEDULE  CONTAINS SUMMARY  FINANCIAL  INFORMATION  EXTRACTED FROM THE
REGISTRANT'S UNAUDITED FINANCIAL STATEMENTS CONTAINED IN ITS REPORT ON FORM 10-Q
FOR THE THREE MONTH PERIOD ENDED MARCH 31, 2000 AND IS QUALIFIED IN ITS ENTIRETY
BY REFERENCE TO SUCH FINANCIAL STATEMENTS.
</LEGEND>
<CIK>                         0000929299
<NAME>                        ISOLYSER COMPANY, INC.
<MULTIPLIER>                                   1,000

                             
<PERIOD-TYPE>                   3-mos
<FISCAL-YEAR-END>                              DEC-31-1999
<PERIOD-END>                                   MAR-31-2000
<CASH>                                              15,155
<SECURITIES>                                         4,489
<RECEIVABLES>                                       15,560
<ALLOWANCES>                                           863
<INVENTORY>                                         22,696
<CURRENT-ASSETS>                                    58,759
<PP&E>                                              21,989
<DEPRECIATION>                                      13,595
<TOTAL-ASSETS>                                      94,637
<CURRENT-LIABILITIES>                               11,688
<BONDS>                                                  0
<PREFERRED-MANDATORY>                                    0
<PREFERRED>                                    0
<COMMON>                                                42
<OTHER-SE>                                          76,863
<TOTAL-LIABILITY-AND-EQUITY>                        94,637
<SALES>                                             13,265
<TOTAL-REVENUES>                                    14,015
<CGS>                                                7,902
<TOTAL-COSTS>                                        7,902
<OTHER-EXPENSES>                                     6,097
<LOSS-PROVISION>                                         0
<INTEREST-EXPENSE>                                     142
<INCOME-PRETAX>                                         43
<INCOME-TAX>                                            41
<INCOME-CONTINUING>                                      2
<DISCONTINUED>                                           0
<EXTRAORDINARY>                                          0
<CHANGES>                                                0
<NET-INCOME>                                             2
<EPS-BASIC>                                            0
<EPS-DILUTED>                                            0