<ARTICLE> 5 <RESTATED> <CIK> 0001067346 <NAME> AAI FOSTER GRANT <MULTIPLIER> 1,000 <CURRENCY> U.S. DOLLARS <PERIOD-TYPE> YEAR <FISCAL-YEAR-END> DEC-31-1997 <PERIOD-START> JAN-01-1997 <PERIOD-END> DEC-31-1997 <EXCHANGE-RATE> 1 <CASH> 2,779 <SECURITIES> 0 <RECEIVABLES> 28,714 <ALLOWANCES> 10,338 <INVENTORY> 32,795 <CURRENT-ASSETS> 64,338 <PP&E> 21,616 <DEPRECIATION> 11,431 <TOTAL-ASSETS> 93,746 <CURRENT-LIABILITIES> 58,402 <BONDS> 18,501 <PREFERRED-MANDATORY> 26,918 <PREFERRED> 0 <COMMON> 6 <OTHER-SE> (7,365) <TOTAL-LIABILITY-AND-EQUITY> 93,746 <SALES> 149,411 <TOTAL-REVENUES> 149,411 <CGS> 77,928 <TOTAL-COSTS> 77,928 <OTHER-EXPENSES> 65,323 <LOSS-PROVISION> 28,386 <INTEREST-EXPENSE> 4,214 <INCOME-PRETAX> 1,977 <INCOME-TAX> 1,162 <INCOME-CONTINUING> 815 <DISCONTINUED> 0 <EXTRAORDINARY> 0 <CHANGES> 0 <NET-INCOME> (1,681) <EPS-PRIMARY> (2.76) <EPS-DILUTED> (2.76)