<ARTICLE> 5 <LEGEND> THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM THE CONSOLIDATED FINANCIAL STATEMENTS OF ACCREDO HEALTH, INCORPORATED FOR THE SIX MONTHS ENDED DECEMBER 31, 1999, AND IS QUALIFIED IN ITS ENTIRETY BY REFERENCE TO SUCH FINANCIAL STATEMENTS. </LEGEND> <MULTIPLIER> 1,000 <PERIOD-TYPE> 6-MOS <FISCAL-YEAR-END> JUN-30-2000 <PERIOD-END> DEC-31-1999 <CASH> 6,281 <SECURITIES> 0 <RECEIVABLES> 72,021 <ALLOWANCES> 6,303 <INVENTORY> 28,224 <CURRENT-ASSETS> 106,261 <PP&E> 5,629 <DEPRECIATION> 1,711 <TOTAL-ASSETS> 165,172 <CURRENT-LIABILITIES> 73,099 <BONDS> 41,400 <PREFERRED-MANDATORY> 0 <PREFERRED> 0 <COMMON> 92 <OTHER-SE> 69,585 <TOTAL-LIABILITY-AND-EQUITY> 185,172 <SALES> 154,625 <TOTAL-REVENUES> 163,226 <CGS> 135,672 <TOTAL-COSTS> 139,781 <OTHER-EXPENSES> 0 <LOSS-PROVISION> 2,962 <INTEREST-EXPENSE> 784 <INCOME-PRETAX> 7,157 <INCOME-TAX> 2,840 <INCOME-CONTINUING> 4,317 <DISCONTINUED> 0 <EXTRAORDINARY> 0 <CHANGES> 0 <NET-INCOME> 4,317 <EPS-BASIC> .47 <EPS-DILUTED> .44