<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 QUARTERLY PERIOD ENDED JUNE 30, 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>                   6-MOS
<FISCAL-YEAR-END>                          DEC-31-1996
<PERIOD-START>                             JAN-01-1996
<PERIOD-END>                               JUN-30-1996
<CASH>                                          33,807<F1>
<SECURITIES>                                         0
<RECEIVABLES>                                   18,417<F2>
<ALLOWANCES>                                         0
<INVENTORY>                                     45,635
<CURRENT-ASSETS>                               103,913
<PP&E>                                          65,231
<DEPRECIATION>                                   5,017
<TOTAL-ASSETS>                                 207,841
<CURRENT-LIABILITIES>                           19,643
<BONDS>                                          9,346
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                          0
<COMMON>                                            31
<OTHER-SE>                                     174,870
<TOTAL-LIABILITY-AND-EQUITY>                   207,841
<SALES>                                         62,144
<TOTAL-REVENUES>                                     0
<CGS>                                           47,254
<TOTAL-COSTS>                                   47,254
<OTHER-EXPENSES>                                16,684
<LOSS-PROVISION>                                     0
<INTEREST-EXPENSE>                                 411
<INCOME-PRETAX>                                (1,213)
<INCOME-TAX>                                     (266)
<INCOME-CONTINUING>                              (947)
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                     (947)
<EPS-PRIMARY>                                   (0.03)
<EPS-DILUTED>                                   (0.03)
<FN>
<F1>INCLUDES CASH EQUIVALENTS.
<F2>ACCOUNTS RECEIVABLE ARE SHOWN NET OF ALLOWANCE FOR DOUBTFUL ACCOUNTS.
</FN>