<ARTICLE> 5 <CIK> 0001058560 <NAME> EVEREST HEALTHCARE SERVICES CORPORATION <PERIOD-TYPE> 3-MOS <FISCAL-YEAR-END> SEP-30-2000 <PERIOD-START> OCT-01-1999 <PERIOD-END> DEC-31-1999 <CASH> 1,047 <SECURITIES> 0 <RECEIVABLES> 61,334 <ALLOWANCES> 11,288 <INVENTORY> 4,735 <CURRENT-ASSETS> 68,354 <PP&E> 61,197 <DEPRECIATION> 27,577 <TOTAL-ASSETS> 207,036 <CURRENT-LIABILITIES> 28,960 <BONDS> 100,000 <PREFERRED-MANDATORY> 0 <PREFERRED> 0 <COMMON> 13 <OTHER-SE> 40,900 <TOTAL-LIABILITY-AND-EQUITY> 207,036 <SALES> 53,431 <TOTAL-REVENUES> 53,431 <CGS> 0 <TOTAL-COSTS> 49,076 <OTHER-EXPENSES> 0 <LOSS-PROVISION> 1,524 <INTEREST-EXPENSE> 3,512 <INCOME-PRETAX> 1,017 <INCOME-TAX> 539 <INCOME-CONTINUING> 478 <DISCONTINUED> 0 <EXTRAORDINARY> 0 <CHANGES> 0 <NET-INCOME> 478 <EPS-BASIC> 0 <EPS-DILUTED> 0