<ARTICLE> 5
<LEGEND>
The schedule  contains  summary  financial  information  extracted  from the WHX
Corporation  Consolidated  Financial  Statements as of September 30, 1999 and is
qualified in its entirety by reference to such financial statements.
</LEGEND>
<MULTIPLIER>                                 1,000

                                          
<PERIOD-TYPE>                                3-MOS
<FISCAL-YEAR-END>                                               DEC-31-1999
<PERIOD-START>                                                  JUN-30-1999
<PERIOD-END>                                                    SEP-30-1999
<CASH>                                                               14,566
<SECURITIES>                                                        182,007
<RECEIVABLES>                                                       150,337
<ALLOWANCES>                                                          2,882
<INVENTORY>                                                         484,879
<CURRENT-ASSETS>                                                    855,990
<PP&E>                                                            1,338,648
<DEPRECIATION>                                                      532,677
<TOTAL-ASSETS>                                                    2,263,935
<CURRENT-LIABILITIES>                                               528,144
<BONDS>                                                             864,408
<COMMON>                                                                146
<PREFERRED-MANDATORY>                                                     0
<PREFERRED>                                                             589
<OTHER-SE>                                                          388,688
<TOTAL-LIABILITY-AND-EQUITY>                                      2,263,935
<SALES>                                                             447,607
<TOTAL-REVENUES>                                                    447,607
<CGS>                                                               368,391
<TOTAL-COSTS>                                                       429,995
<OTHER-EXPENSES>                                                          0
<LOSS-PROVISION>                                                          0
<INTEREST-EXPENSE>                                                   22,349
<INCOME-PRETAX>                                                      16,454
<INCOME-TAX>                                                          5,345
<INCOME-CONTINUING>                                                  11,109
<DISCONTINUED>                                                            0
<EXTRAORDINARY>                                                           0
<CHANGES>                                                                 0
<NET-INCOME>                                                         11,109
<EPS-BASIC>                                                         0.38
<EPS-DILUTED>                                                          0.34