<ARTICLE> 5 <CIK> 0000927388 <NAME> BGLS INC. <MULTIPLIER> 1,000 <PERIOD-TYPE> 3-MOS <FISCAL-YEAR-END> DEC-31-2000 <PERIOD-START> JAN-01-2000 <PERIOD-END> MAR-31-2000 <CASH> 22,243 <SECURITIES> 59,795 <RECEIVABLES> 44,559 <ALLOWANCES> 0 <INVENTORY> 59,562 <CURRENT-ASSETS> 213,092 <PP&E> 204,763 <DEPRECIATION> (45,345) <TOTAL-ASSETS> 532,027 <CURRENT-LIABILITIES> 345,126 <BONDS> 54,813 <PREFERRED-MANDATORY> 0 <PREFERRED> 0 <COMMON> 0 <OTHER-SE> (134,437) <TOTAL-LIABILITY-AND-EQUITY> 532,027 <SALES> 178,215 <TOTAL-REVENUES> 178,215 <CGS> 68,575 <TOTAL-COSTS> 68,575 <OTHER-EXPENSES> 92,736 <LOSS-PROVISION> 0 <INTEREST-EXPENSE> (11,732) <INCOME-PRETAX> 5,172 <INCOME-TAX> 823 <INCOME-CONTINUING> 2,610 <DISCONTINUED> 0 <EXTRAORDINARY> (230) <CHANGES> 0 <NET-INCOME> 2,380 <EPS-BASIC> 0 <EPS-DILUTED> 0