<ARTICLE> 5
<LEGEND>
THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM FORM 10-K
OF REXALL SUNDOWN AND IS QUALIFIED IN ITS ENTIRETY BY REFERENCE TO SUCH 
FINANCIAL STATEMENTS.
</LEGEND>
       
                             
<PERIOD-TYPE>                   12-MOS
<FISCAL-YEAR-END>                          AUG-31-1997
<PERIOD-END>                               AUG-31-1997
<CASH>                                      81,942,305
<SECURITIES>                                24,826,323
<RECEIVABLES>                               21,373,073<F1>
<ALLOWANCES>                                         0
<INVENTORY>                                 38,623,335
<CURRENT-ASSETS>                           177,705,609
<PP&E>                                      33,788,825<F2>
<DEPRECIATION>                                       0
<TOTAL-ASSETS>                             224,114,170
<CURRENT-LIABILITIES>                       32,076,005
<BONDS>                                              0<F3>
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                          0
<COMMON>                                       672,600
<OTHER-SE>                                 190,916,757
<TOTAL-LIABILITY-AND-EQUITY>               224,114,170
<SALES>                                    263,369,670
<TOTAL-REVENUES>                           263,369,670
<CGS>                                       98,764,920
<TOTAL-COSTS>                               98,764,920
<OTHER-EXPENSES>                           114,317,979
<LOSS-PROVISION>                                     0
<INTEREST-EXPENSE>                              95,226
<INCOME-PRETAX>                             54,538,406
<INCOME-TAX>                                19,476,810
<INCOME-CONTINUING>                         35,061,596
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                35,061,596
<EPS-PRIMARY>                                     0.52
<EPS-DILUTED>                                        0
<FN>
<F1>Net of allowance.
<F2>Net of depreciation.
<F3>Includes Long-term obligations.
</FN>