WARNING: THE EDGAR SYSTEM ENCOUNTERED ERROR(S) WHILE PROCESSING THIS SCHEDULE.

  




EXHIBIT 27.1


                             FINANCIAL DATA SCHEDULE

<ARTICLE>                     5
<LEGEND>
         This schedule contains summary financial information extracted from ICN
Pharmaceuticals,   Inc.'s  March  31,  1998  Consolidated   Condensed  Financial
Statements  and is qualified  in its  entirety by  reference  to such  financial
statements.
</LEGEND>
<MULTIPLIER>                    1,000
       
                             
<PERIOD-TYPE>                   3-MOS
<FISCAL-YEAR-END>               Dec-31-1998
<PERIOD-START>                  Jan-01-1998
<PERIOD-END>                    Mar-31-1998

<CASH>                          127,527
<SECURITIES>                     12,692
<RECEIVABLES>                   422,693
<ALLOWANCES>                    (14,458)
<INVENTORY>                     155,750
<CURRENT-ASSETS>                745,176
<PP&E>                          420,546
<DEPRECIATION>                  (57,970)
<TOTAL-ASSETS>                1,553,697
<CURRENT-LIABILITIES>           184,344
<BONDS>                               0
<PREFERRED-MANDATORY>                 0
<PREFERRED>                           1
<COMMON>                            718
<OTHER-SE>                      863,167
<TOTAL-LIABILITY-AND-EQUITY>  1,553,697
<SALES>                         239,796
<TOTAL-REVENUES>                239,796
<CGS>                           107,969
<TOTAL-COSTS>                   107,969
<OTHER-EXPENSES>                  5,504
<LOSS-PROVISION>                  1,694
<INTEREST-EXPENSE>                6,614
<INCOME-PRETAX>                  45,117
<INCOME-TAX>                      3,384
<INCOME-CONTINUING>                   0
<DISCONTINUED>                        0
<EXTRAORDINARY>                       0
<CHANGES>                             0
<NET-INCOME>                     33,948
<EPS-PRIMARY>                       .47
<EPS-DILUTED>                       .44