<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, 1997 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-31-1997       
<PERIOD-START>                              JAN-01-1997       
<PERIOD-END>                                JUN-30-1997       
<CASH>                                           10,275<F1>      
<SECURITIES>                                          0       
<RECEIVABLES>                                    26,771<F2>       
<ALLOWANCES>                                          0       
<INVENTORY>                                      62,905       
<CURRENT-ASSETS>                                102,792       
<PP&E>                                           91,920       
<DEPRECIATION>                                   16,695       
<TOTAL-ASSETS>                                  236,232       
<CURRENT-LIABILITIES>                            20,024       
<BONDS>                                               0       
<PREFERRED-MANDATORY>                                 0       
<PREFERRED>                                           0       
<COMMON>                                             40       
<OTHER-SE>                                      172,394       
<TOTAL-LIABILITY-AND-EQUITY>                    236,232       
<SALES>                                          82,437       
<TOTAL-REVENUES>                                      0       
<CGS>                                            63,808       
<TOTAL-COSTS>                                    63,808       
<OTHER-EXPENSES>                                 24,382       
<LOSS-PROVISION>                                      0       
<INTEREST-EXPENSE>                                2,031       
<INCOME-PRETAX>                                  (7,464)      
<INCOME-TAX>                                         11       
<INCOME-CONTINUING>                              (7,475)
<DISCONTINUED>                                        0       
<EXTRAORDINARY>                                       0       
<CHANGES>                                             0       
<NET-INCOME>                                     (7,475)      
<EPS-PRIMARY>                                      (.19)      
<EPS-DILUTED>                                      (.19)     
<FN>
<F1>INCLUDES CASH EQUIVALENTS.
<F2>ACCOUNTS RECEIVABLE ARE SHOWN NET OF ALLOWANCE FOR DOUBTFUL ACCOUNTS.
</FN>