<ARTICLE> 5
<LEGEND>
THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM THE
FINANCIAL STATEMENTS OF SOFAMOR DANEK FOR THE THREE MONTHS ENDED MARCH 31, 1997
AND IS QUALIFIED IN ITS ENTIRETY BY REFERENCE TO SUCH FINANCIAL STATEMENTS.
</LEGEND>
<MULTIPLIER> 1,000
       
                             
<PERIOD-TYPE>                   3-MOS
<FISCAL-YEAR-END>                          DEC-31-1997
<PERIOD-START>                             JAN-01-1997
<PERIOD-END>                               MAR-31-1997
<CASH>                                           5,083
<SECURITIES>                                        72
<RECEIVABLES>                                   76,103
<ALLOWANCES>                                     1,605
<INVENTORY>                                     57,085
<CURRENT-ASSETS>                               166,861
<PP&E>                                          45,539
<DEPRECIATION>                                  20,819
<TOTAL-ASSETS>                                 337,069
<CURRENT-LIABILITIES>                          120,819
<BONDS>                                         12,297
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                          0
<COMMON>                                        57,813
<OTHER-SE>                                      96,346
<TOTAL-LIABILITY-AND-EQUITY>                   337,069
<SALES>                                         68,484
<TOTAL-REVENUES>                                69,759
<CGS>                                           12,370
<TOTAL-COSTS>                                   12,370
<OTHER-EXPENSES>                                 4,730
<LOSS-PROVISION>                                    70
<INTEREST-EXPENSE>                               1,176
<INCOME-PRETAX>                                 18,861
<INCOME-TAX>                                     5,470
<INCOME-CONTINUING>                             12,774
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                    12,774
<EPS-PRIMARY>                                     0.48
<EPS-DILUTED>                                     0.48