<ARTICLE> 5 <CIK> 0001058560 <NAME> EVEREST HEALTHCARE SERVICES CORPORATION <PERIOD-TYPE> YEAR <FISCAL-YEAR-END> SEP-30-1997 <PERIOD-START> OCT-01-1996 <PERIOD-END> SEP-30-1997 <CASH> 2,456,669 <SECURITIES> 0 <RECEIVABLES> 32,387,323 <ALLOWANCES> 2,791,000 <INVENTORY> 2,640,442 <CURRENT-ASSETS> 38,272,103 <PP&E> 29,542,083 <DEPRECIATION> 14,567,911 <TOTAL-ASSETS> 102,757,347 <CURRENT-LIABILITIES> 17,576,835 <BONDS> 0 <PREFERRED-MANDATORY> 0 <PREFERRED> 0 <COMMON> 0 <OTHER-SE> 42,439,405 <TOTAL-LIABILITY-AND-EQUITY> 102,757,347 <SALES> 113,808,296 <TOTAL-REVENUES> 113,808,296 <CGS> 72,057,929 <TOTAL-COSTS> 102,087,674 <OTHER-EXPENSES> 1,600,784 <LOSS-PROVISION> 714,166 <INTEREST-EXPENSE> 2,961,528 <INCOME-PRETAX> 8,250,165 <INCOME-TAX> 3,689,000 <INCOME-CONTINUING> 4,561,165 <DISCONTINUED> 0 <EXTRAORDINARY> 0 <CHANGES> 0 <NET-INCOME> 4,561,165 <EPS-PRIMARY> 0 <EPS-DILUTED> 0