<ARTICLE> 5
<LEGEND>
This schedule contains summary financial information extracted from the
Consolidated Financial Statements of Genzyme Corporation and its Subsidiaries
and is qualified in its entirety by reference to such financial statements as
presented in the 1996 Annual Report on Form 10-K for Genzyme Corporation.
</LEGEND>
<RESTATED>
<MULTIPLIER> 1,000
<CURRENCY> U.S. DOLLARS

                             
<PERIOD-TYPE>                   YEAR
<FISCAL-YEAR-END>                          DEC-31-1996
<PERIOD-START>                             JAN-01-1996
<PERIOD-END>                               DEC-31-1996
<EXCHANGE-RATE>                                      1
<CASH>                                          93,132
<SECURITIES>                                    56,608
<RECEIVABLES>                                  116,833
<ALLOWANCES>                                    16,508
<INVENTORY>                                    125,265
<CURRENT-ASSETS>                               509,618
<PP&E>                                         393,839
<DEPRECIATION>                                  20,172
<TOTAL-ASSETS>                               1,270,508
<CURRENT-LIABILITIES>                          114,013
<BONDS>                                        241,998
<PREFERRED-MANDATORY>                              887
<PREFERRED>                                          0
<COMMON>                                             0
<OTHER-SE>                                     901,422
<TOTAL-LIABILITY-AND-EQUITY>                 1,270,508
<SALES>                                        424,483
<TOTAL-REVENUES>                               518,754
<CGS>                                          155,930
<TOTAL-COSTS>                                  210,012
<OTHER-EXPENSES>                               384,066
<LOSS-PROVISION>                                 8,338
<INTEREST-EXPENSE>                               6,990
<INCOME-PRETAX>                               (69,622)
<INCOME-TAX>                                   (3,195)
<INCOME-CONTINUING>                           (72,817)
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                  (72,817)
<EPS-BASIC>                                       0.20<F1><F2>
<EPS-DILUTED>                                     0.19<F1><F2>
<FN>
<F1>This financial data schedule has been restated to reflect the creation of
Genzyme Surgical Products Division on June 28, 1999. Genzyme Surgical Products
Division was created from programs and products that had previously been
included in the results of Genzyme General Division until the creation date of
June 28, 1999. All Genzyme General Division historical net income (loss) and
earnings (loss) per share amounts have been restated to reflect the creation of
this new division and Genzyme Surgical Products Division is now included as a
separate tracking stock of Genzyme Corporation.

<F2>Genzyme Corporation reports earnings per share based on its four tracking
stocks - Genzyme General Division Common Stock ("GENZ Stock"), Genzyme Surgical
Products Division Common Stock ("GZSP Stock"), Genzyme Molecular Oncology
Division Common Stock ("GZMO Stock") and Genzyme Tissue Repair Division Common
Stock ("GZTR Stock"). The earnings per share data presented on this schedule
reflects the earnings per share data for net income attributable to GENZ Stock.
For the year ended December 31, 1996, net income attributable to Genzyme General
Division was $13,811 and net income per share of GENZ Stock on a basic and
diluted basis was $0.20 and $0.19, respectively. Net loss for Genzyme Surgical
Products Division for the year ended December 31, 1996 was $(44,313), and pro
forma net loss per basic and diluted share of GZSP Stock was $(2.99). Net loss
for Genzyme Molecular Oncology Division for the year ended December 31, 1996 was
$(1,003) and pro forma net loss per basic and diluted share of GZMO Stock was
$(0.26). Net loss for Genzyme Tissue Repair Division for the year ended December
31, 1996 was $(42,315) or $(3.38) per basic and diluted share of GZTR Stock.
</FN>