<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, 1999 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-31-1999
<PERIOD-START>                                 JAN-01-1999
<PERIOD-END>                                   JUN-30-1999
<CASH>                                               4,341
<SECURITIES>                                             0
<RECEIVABLES>                                       15,343
<ALLOWANCES>                                           730
<INVENTORY>                                         22,588
<CURRENT-ASSETS>                                    59,197
<PP&E>                                              21,319
<DEPRECIATION>                                      12,457
<TOTAL-ASSETS>                                      95,469
<CURRENT-LIABILITIES>                                8,033
<BONDS>                                                  0
<PREFERRED-MANDATORY>                                    0
<PREFERRED>                                              0
<COMMON>                                                40
<OTHER-SE>                                          70,262
<TOTAL-LIABILITY-AND-EQUITY>                        95,469
<SALES>                                             67,020
<TOTAL-REVENUES>                                    67,020
<CGS>                                               43,223
<TOTAL-COSTS>                                       43,223
<OTHER-EXPENSES>                                    21,663
<LOSS-PROVISION>                                         0
<INTEREST-EXPENSE>                                   1,212
<INCOME-PRETAX>                                      1,004
<INCOME-TAX>                                           387
<INCOME-CONTINUING>                                    617
<DISCONTINUED>                                           0
<EXTRAORDINARY>                                          0
<CHANGES>                                                0
<NET-INCOME>                                           617
<EPS-BASIC>                                         0.02
<EPS-DILUTED>                                         0.02