<ARTICLE> 5
<LEGEND>
THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM THE
CONDENSED CONSOLIDATED BALANCE SHEETS OF AEARO CORPORATION AS OF DECEMBER 31,
1998 (UNAUDITED) AND SEPTEMBER 30, 1998 AND THE CONDENSED CONSOLIDATED
STATEMENTS OF OPERATIONS (UNAUDITED) FOR THE THREE MONTHS ENDED DECEMBER 31,
1998 AND 1997 CONTAINED IN AEARO CORPORATION'S FORM 10-Q FOR THE QUARTER ENDED
DECEMBER 31, 1998 AND IS QUALIFIED IN ITS ENTIRETY BY REFERENCE TO SUCH FORM
10-Q.
</LEGEND>
<MULTIPLIER> 1,000
<CURRENCY> U.S. DOLLARS
       
                             
<PERIOD-TYPE>                   3-MOS
<FISCAL-YEAR-END>                          SEP-30-1998
<PERIOD-START>                             OCT-01-1998
<PERIOD-END>                               DEC-31-1998
<EXCHANGE-RATE>                                      1
<CASH>                                           3,943
<SECURITIES>                                         0
<RECEIVABLES>                                   38,854
<ALLOWANCES>                                         0
<INVENTORY>                                     31,220
<CURRENT-ASSETS>                                77,643
<PP&E>                                          87,193
<DEPRECIATION>                                  30,248
<TOTAL-ASSETS>                                 274,417
<CURRENT-LIABILITIES>                           56,774
<BONDS>                                        212,212
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                          0
<COMMON>                                             1
<OTHER-SE>                                       1,897
<TOTAL-LIABILITY-AND-EQUITY>                   274,417
<SALES>                                         69,113
<TOTAL-REVENUES>                                69,113
<CGS>                                           38,584
<TOTAL-COSTS>                                   38,584
<OTHER-EXPENSES>                                24,709
<LOSS-PROVISION>                                     0
<INTEREST-EXPENSE>                               6,324
<INCOME-PRETAX>                                  (504)
<INCOME-TAX>                                       394
<INCOME-CONTINUING>                              (898)
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                     (898)
<EPS-PRIMARY>                                  (30.22)
<EPS-DILUTED>                                  (30.22)