<ARTICLE> 5
<LEGEND>
THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM THE
FINANCIAL STATEMENTS OF DECORATIVE HOME ACCENTS, INC. FOR THE THREE MONTHS ENDED
SEPTEMBER 30, 1997, AND IS QUALIFIED IN ITS ENTIRETY BY REFERENCE TO SUCH
FINANCIAL STATEMENTS.
</LEGEND>
<MULTIPLIER> 1,000
<CURRENCY> U.S. DOLLARS
       
                             
<PERIOD-TYPE>                   3-MOS
<FISCAL-YEAR-END>                          DEC-31-1997
<PERIOD-START>                             DEC-31-1996
<PERIOD-END>                               SEP-30-1997
<EXCHANGE-RATE>                                      1
<CASH>                                             657
<SECURITIES>                                         0
<RECEIVABLES>                                   35,705
<ALLOWANCES>                                     4,032
<INVENTORY>                                     42,388
<CURRENT-ASSETS>                                76,274
<PP&E>                                          41,505
<DEPRECIATION>                                (11,158)
<TOTAL-ASSETS>                                 127,518
<CURRENT-LIABILITIES>                           43,980
<BONDS>                                        118,100
<PREFERRED-MANDATORY>                           55,678
<PREFERRED>                                          0
<COMMON>                                             9
<OTHER-SE>                                   (139,193)
<TOTAL-LIABILITY-AND-EQUITY>                   127,518
<SALES>                                         40,768
<TOTAL-REVENUES>                                40,768
<CGS>                                           32,700
<TOTAL-COSTS>                                   29,224
<OTHER-EXPENSES>                                 9,848
<LOSS-PROVISION>                                     0
<INTEREST-EXPENSE>                             (5,864)
<INCOME-PRETAX>                               (10,025)
<INCOME-TAX>                                         0
<INCOME-CONTINUING>                           (10,025)
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                  (10,025)
<EPS-PRIMARY>                                        0
<EPS-DILUTED>                                        0