<ARTICLE> 5 <LEGEND> THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM THE FINANCIAL STATEMENTS OF REXALL SUNDOWN, INC. AND SUBSIDIARIES FOR THE NINE MONTHS ENDED MAY 31, 1996, EXTRACTED FROM FORM 10-Q AND IS QUALIFIED IN ITS ENTIRETY BY REFERENCE TO SUCH FINANCIAL STATEMENTS. </LEGEND> <PERIOD-TYPE> 9-MOS <FISCAL-YEAR-END> AUG-31-1996 <PERIOD-END> MAY-31-1996 <CASH> 11,529,043 <SECURITIES> 5,908,804 <RECEIVABLES> 14,157,216<F1> <ALLOWANCES> 0 <INVENTORY> 26,630,374 <CURRENT-ASSETS> 67,517,405 <PP&E> 22,685,464<F2> <DEPRECIATION> 0 <TOTAL-ASSETS> 96,858,461 <CURRENT-LIABILITIES> 20,228,861 <BONDS> 181,328<F3> <PREFERRED-MANDATORY> 0 <PREFERRED> 0 <COMMON> 303,335 <OTHER-SE> 76,144,937 <TOTAL-LIABILITY-AND-EQUITY> 96,858,481 <SALES> 136,208,541 <TOTAL-REVENUES> 136,208,541 <CGS> 52,878,672 <TOTAL-COSTS> 52,878,672 <OTHER-EXPENSES> 63,282,766 <LOSS-PROVISION> 0 <INTEREST-EXPENSE> 29,865 <INCOME-PRETAX> 21,767,484 <INCOME-TAX> 8,003,294 <INCOME-CONTINUING> 13,764,170 <DISCONTINUED> 0 <EXTRAORDINARY> 0 <CHANGES> 0 <NET-INCOME> 13,764,170 <EPS-PRIMARY> 0.45 <EPS-DILUTED> 0 <FN> <F1>NET OF ALLOWANCE <F2>NET OF DEPRECIATION <F3>INCLUDES LONG-TERM OBLIGATIONS </FN>