<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  MARCH 31, 1998 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-31-1998
<PERIOD-START>                                 JAN-01-1998
<PERIOD-END>                                   MAR-31-1998
<CASH>                                               9,813<F1>
<SECURITIES>                                             0
<RECEIVABLES>                                       17,398
<ALLOWANCES>                                         1,968
<INVENTORY>                                         30,091
<CURRENT-ASSETS>                                    92,003
<PP&E>                                              39,115
<DEPRECIATION>                                      18,260
<TOTAL-ASSETS>                                     143,982
<CURRENT-LIABILITIES>                               16,784
<BONDS>                                                  0
<PREFERRED-MANDATORY>                                    0
<PREFERRED>                                              0
<COMMON>                                                39
<OTHER-SE>                                          85,168
<TOTAL-LIABILITY-AND-EQUITY>                       143,982
<SALES>                                             41,230
<TOTAL-REVENUES>                                    41,230
<CGS>                                               30,588
<TOTAL-COSTS>                                       30,588
<OTHER-EXPENSES>                                    10,998
<LOSS-PROVISION>                                         0
<INTEREST-EXPENSE>                                     950
<INCOME-PRETAX>                                    (1,211)
<INCOME-TAX>                                            76
<INCOME-CONTINUING>                                (1,287)
<DISCONTINUED>                                           0
<EXTRAORDINARY>                                          0
<CHANGES>                                                0
<NET-INCOME>                                       (1,287)
<EPS-PRIMARY>                                       (0.03)
<EPS-DILUTED>                                       (0.03)
<FN>
<F1> INCLUDES CASH EQUIVALENTS.
</FN>