<ARTICLE> 5 <CIK> 0000927388 <NAME> BGLS INC. <MULTIPLIER> 1,000 <CURRENCY> DOLLARS <PERIOD-TYPE> 9-MOS <FISCAL-YEAR-END> DEC-31-1997 <PERIOD-START> JAN-01-1997 <PERIOD-END> SEP-30-1997 <EXCHANGE-RATE> 1 <CASH> 2,323 <SECURITIES> 0 <RECEIVABLES> 13,276 <ALLOWANCES> 1,044 <INVENTORY> 41,360 <CURRENT-ASSETS> 72,979 <PP&E> 68,362 <DEPRECIATION> 31,845 <TOTAL-ASSETS> 126,019 <CURRENT-LIABILITIES> 174,510 <BONDS> 370,973 <PREFERRED-MANDATORY> 0 <PREFERRED> 0 <COMMON> 0 <OTHER-SE> 488,299 <TOTAL-LIABILITY-AND-EQUITY> 126,019 <SALES> 276,906 <TOTAL-REVENUES> 276,906 <CGS> 145,841 <TOTAL-COSTS> 145,841 <OTHER-EXPENSES> 21,488 <LOSS-PROVISION> 0 <INTEREST-EXPENSE> (49,542) <INCOME-PRETAX> (24,912) <INCOME-TAX> 539 <INCOME-CONTINUING> (25,451) <DISCONTINUED> 153 <EXTRAORDINARY> 0 <CHANGES> 0 <NET-INCOME> (25,298) <EPS-PRIMARY> 0 <EPS-DILUTED> 0