<ARTICLE> 5 <CIK> 0000927388 <NAME> BGLS INC. <MULTIPLIER> 1,000 <PERIOD-TYPE> 3-MOS <FISCAL-YEAR-END> DEC-31-1998 <PERIOD-START> JAN-01-1998 <PERIOD-END> MAR-31-1998 <CASH> 4,539 <SECURITIES> 0 <RECEIVABLES> 8,994 <ALLOWANCES> 0 <INVENTORY> 47,697 <CURRENT-ASSETS> 68,998 <PP&E> 47,451 <DEPRECIATION> 31,172 <TOTAL-ASSETS> 132,484 <CURRENT-LIABILITIES> 313,379 <BONDS> 226,724 <PREFERRED-MANDATORY> 0 <PREFERRED> 0 <COMMON> 0 <OTHER-SE> (499,716) <TOTAL-LIABILITY-AND-EQUITY> 132,484 <SALES> 84,803 <TOTAL-REVENUES> 84,803 <CGS> 41,656 <TOTAL-COSTS> 41,656 <OTHER-EXPENSES> 4,187 <LOSS-PROVISION> 0 <INTEREST-EXPENSE> (21,824) <INCOME-PRETAX> (17,251) <INCOME-TAX> 931 <INCOME-CONTINUING> (18,182) <DISCONTINUED> 0 <EXTRAORDINARY> 0 <CHANGES> 0 <NET-INCOME> (18,182) <EPS-PRIMARY> 0 <EPS-DILUTED> 0