<ARTICLE> 5
<LEGEND>
THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM THE
FINANCIAL STATEMENTS OF SERVICE EXPERTS, INC. FOR THE NINE MONTHS ENDED
SEPTEMBER 30, 1996 AND IS QUALIFIED IN ITS ENTIRETY BY REFERENCE TO SUCH
FINANCIAL STATEMENTS.
</LEGEND>
<RESTATED>
<MULTIPLIER> 1,000
       
                             
<PERIOD-TYPE>                   9-MOS
<FISCAL-YEAR-END>                          DEC-31-1996
<PERIOD-START>                              JAN-1-1996
<PERIOD-END>                               SEP-30-1996
<CASH>                                          14,118
<SECURITIES>                                         0
<RECEIVABLES>                                   10,512
<ALLOWANCES>                                       428
<INVENTORY>                                      3,292
<CURRENT-ASSETS>                                31,641
<PP&E>                                          16,755
<DEPRECIATION>                                   7,992
<TOTAL-ASSETS>                                  42,719
<CURRENT-LIABILITIES>                           14,069
<BONDS>                                              0
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                          0
<COMMON>                                            91
<OTHER-SE>                                      22,168
<TOTAL-LIABILITY-AND-EQUITY>                    42,719
<SALES>                                              0
<TOTAL-REVENUES>                                46,860
<CGS>                                           33,145
<TOTAL-COSTS>                                   44,100
<OTHER-EXPENSES>                                     0
<LOSS-PROVISION>                                     0
<INTEREST-EXPENSE>                                 505
<INCOME-PRETAX>                                  2,415
<INCOME-TAX>                                       120
<INCOME-CONTINUING>                              2,295
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                     2,295
<EPS-PRIMARY>                                      .71
<EPS-DILUTED>                                      .71