<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  NINE MONTH  PERIOD  ENDED  SEPTEMBER 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>                   9-mos
<FISCAL-YEAR-END>                              DEC-31-1999
<PERIOD-START>                                 JAN-01-1999
<PERIOD-END>                                   SEP-30-1999
<CASH>                                              18,554
<SECURITIES>                                             0
<RECEIVABLES>                                       16,330
<ALLOWANCES>                                           913
<INVENTORY>                                         24,258
<CURRENT-ASSETS>                                    62,467
<PP&E>                                              21,839
<DEPRECIATION>                                      13,082
<TOTAL-ASSETS>                                      98,381
<CURRENT-LIABILITIES>                               14,913
<BONDS>                                                  0
<PREFERRED-MANDATORY>                                    0
<PREFERRED>                                              0
<COMMON>                                                41
<OTHER-SE>                                          72,998
<TOTAL-LIABILITY-AND-EQUITY>                        98,381
<SALES>                                             83,323
<TOTAL-REVENUES>                                    84,073
<CGS>                                               52,936
<TOTAL-COSTS>                                       52,936
<OTHER-EXPENSES>                                    27,730
<LOSS-PROVISION>                                         0
<INTEREST-EXPENSE>                                   1,342
<INCOME-PRETAX>                                      2,442
<INCOME-TAX>                                           515
<INCOME-CONTINUING>                                  1,927
<DISCONTINUED>                                           0
<EXTRAORDINARY>                                          0
<CHANGES>                                                0
<NET-INCOME>                                         1,927
<EPS-BASIC>                                         0.05
<EPS-DILUTED>                                         0.05