<ARTICLE> 5
<LEGEND>
THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM THE
FINANCIAL STATEMENTS OF SOFAMOR DANEK FOR THE NINE MONTHS ENDED SEPTEMBER 30,
1996, AND IS QUALIFIED IN ITS ENTIRETY BY REFERENCE TO SUCH FINANCIAL
STATEMENTS.
</LEGEND>
<MULTIPLIER> 1,000
       
                             
<PERIOD-TYPE>                   9-MOS
<FISCAL-YEAR-END>                          DEC-31-1996
<PERIOD-START>                             JAN-01-1996
<PERIOD-END>                               SEP-30-1996
<CASH>                                           6,315
<SECURITIES>                                       113
<RECEIVABLES>                                   60,797
<ALLOWANCES>                                     1,461
<INVENTORY>                                     44,742
<CURRENT-ASSETS>                               139,802
<PP&E>                                          43,678
<DEPRECIATION>                                  18,963
<TOTAL-ASSETS>                                 267,280
<CURRENT-LIABILITIES>                           93,437
<BONDS>                                         12,293
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                          0
<COMMON>                                        52,316
<OTHER-SE>                                     107,395
<TOTAL-LIABILITY-AND-EQUITY>                   267,280
<SALES>                                        174,244
<TOTAL-REVENUES>                               174,244
<CGS>                                           30,710
<TOTAL-COSTS>                                   30,710
<OTHER-EXPENSES>                                11,824
<LOSS-PROVISION>                                   403
<INTEREST-EXPENSE>                               2,691
<INCOME-PRETAX>                                 46,361
<INCOME-TAX>                                    13,224
<INCOME-CONTINUING>                             31,842
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                    31,842
<EPS-PRIMARY>                                     1.22
<EPS-DILUTED>                                     1.22