<ARTICLE> 5
<LEGEND>
THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM THE
CONDENSED CONSOLIDATED BALANCE SHEETS OF AEARO CORPORATION AS OF MARCH 31, 1997
(UNAUDITED) AND SEPTEMBER 30, 1996 AND THE CONDENSED CONSOLIDATED STATEMENTS OF
OPERATIONS (UNAUDITED) FOR THE SIX MONTHS ENDED MARCH 31, 1997 AND 1996
CONTAINED IN AEARO CORPORATION'S FORM 10-Q FOR THE QUARTER ENDED MARCH 31, 1997,
AND IS QUALIFIED IN ITS ENTIRETY BY REFERENCE TO SUCH FORM 10-Q.
</LEGEND>
<MULTIPLIER> 1,000
<CURRENCY> U.S. DOLLARS
       
                             
<PERIOD-TYPE>                   6-MOS
<FISCAL-YEAR-END>                          SEP-30-1996
<PERIOD-START>                             OCT-01-1996
<PERIOD-END>                               MAR-31-1997
<EXCHANGE-RATE>                                      1
<CASH>                                           5,018
<SECURITIES>                                         0
<RECEIVABLES>                                   43,120
<ALLOWANCES>                                         0
<INVENTORY>                                     43,443
<CURRENT-ASSETS>                                95,355
<PP&E>                                          77,463
<DEPRECIATION>                                  12,214
<TOTAL-ASSETS>                                 319,160
<CURRENT-LIABILITIES>                           50,282
<BONDS>                                        243,989
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                          0
<COMMON>                                             1
<OTHER-SE>                                      21,164
<TOTAL-LIABILITY-AND-EQUITY>                   319,160
<SALES>                                        136,185
<TOTAL-REVENUES>                               136,185
<CGS>                                           79,722
<TOTAL-COSTS>                                   79,722
<OTHER-EXPENSES>                                50,721
<LOSS-PROVISION>                                     0
<INTEREST-EXPENSE>                              13,246
<INCOME-PRETAX>                                (7,504)
<INCOME-TAX>                                   (1,823)
<INCOME-CONTINUING>                            (5,681)
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                   (5,681)
<EPS-PRIMARY>                                  (91.98)
<EPS-DILUTED>                                  (91.98)