<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 MONTHS ENDED MARCH 31, 1996 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-31-1996
<PERIOD-END>                               MAR-31-1996
<CASH>                                          45,755<F1>
<SECURITIES>                                         0
<RECEIVABLES>                                   18,619<F2>
<ALLOWANCES>                                         0
<INVENTORY>                                     38,551
<CURRENT-ASSETS>                               108,485
<PP&E>                                          58,035
<DEPRECIATION>                                   3,754
<TOTAL-ASSETS>                                 208,155
<CURRENT-LIABILITIES>                           19,850
<BONDS>                                          9,899
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                          0
<COMMON>                                            31
<OTHER-SE>                                     174,376
<TOTAL-LIABILITY-AND-EQUITY>                   208,155
<SALES>                                         31,008
<TOTAL-REVENUES>                                     0
<CGS>                                           23,880
<TOTAL-COSTS>                                   23,880
<OTHER-EXPENSES>                                 8,116
<LOSS-PROVISION>                                     0
<INTEREST-EXPENSE>                                 229
<INCOME-PRETAX>                                  (643)
<INCOME-TAX>                                     (266)
<INCOME-CONTINUING>                              (377)
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                     (377)
<EPS-PRIMARY>                                  ( 0.01)
<EPS-DILUTED>                                  ( 0.01)
<FN>
<F1>INCLUDES CASH EQUIVALENTS.
<F2>ACCOUNTS RECEIVABLE ARE SHOWN NET OF ALLOWANCE FOR DOUBTFUL ACCOUNTS.
</FN>