<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  SIX MONTH  PERIOD  ENDED  JUNE 30, 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>                   6-mos
<FISCAL-YEAR-END>                              DEC-31-1998
<PERIOD-START>                                 JAN-01-1998
<PERIOD-END>                                   JUN-30-1998
<CASH>                                               7,923<F1>
<SECURITIES>                                             0
<RECEIVABLES>                                       17,046
<ALLOWANCES>                                         1,036
<INVENTORY>                                         27,311
<CURRENT-ASSETS>                                    83,694
<PP&E>                                              37,617
<DEPRECIATION>                                      18,667
<TOTAL-ASSETS>                                     133,206
<CURRENT-LIABILITIES>                               14,754
<BONDS>                                                  0
<PREFERRED-MANDATORY>                                    0
<PREFERRED>                                              0
<COMMON>                                                40
<OTHER-SE>                                          76,043
<TOTAL-LIABILITY-AND-EQUITY>                       133,206
<SALES>                                             80,104
<TOTAL-REVENUES>                                    80,104
<CGS>                                               60,720
<TOTAL-COSTS>                                       60,720
<OTHER-EXPENSES>                                    27,978
<LOSS-PROVISION>                                         0
<INTEREST-EXPENSE>                                   1,971
<INCOME-PRETAX>                                    (10,381)
<INCOME-TAX>                                           166
<INCOME-CONTINUING>                                (10,547)
<DISCONTINUED>                                           0
<EXTRAORDINARY>                                          0
<CHANGES>                                                0
<NET-INCOME>                                       (10,547)
<EPS-PRIMARY>                                       (0.26)
<EPS-DILUTED>                                       (0.26)
<FN>
<F1> INCLUDES CASH EQUIVALENTS.
</FN>