<ARTICLE> 5
<LEGEND>
THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM THE
FINANCIAL STATEMENTS OF SERVICE EXPERTS, INC. FOR THE YEAR ENDED DECEMBER 31,
1997 AND IS QUALIFIED IN ITS ENTIRETY BY REFERENCE TO SUCH
FINANCIAL STATEMENTS.
</LEGEND>
<RESTATED>
<MULTIPLIER> 1,000
       
                             
<PERIOD-TYPE>                   YEAR  
<FISCAL-YEAR-END>                          DEC-31-1997
<PERIOD-START>                             JAN-01-1997
<PERIOD-END>                               DEC-31-1997
<CASH>                                          11,298
<SECURITIES>                                         0
<RECEIVABLES>                                   34,609
<ALLOWANCES>                                     1,625
<INVENTORY>                                     11,949
<CURRENT-ASSETS>                                65,324
<PP&E>                                          35,829
<DEPRECIATION>                                  10,278
<TOTAL-ASSETS>                                 198,210
<CURRENT-LIABILITIES>                           29,628
<BONDS>                                         16,133
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                          0
<COMMON>                                           159
<OTHER-SE>                                     143,648
<TOTAL-LIABILITY-AND-EQUITY>                   198,210
<SALES>                                        248,110
<TOTAL-REVENUES>                               248,110
<CGS>                                          161,281
<TOTAL-COSTS>                                  161,281
<OTHER-EXPENSES>                                     0
<LOSS-PROVISION>                                     0
<INTEREST-EXPENSE>                                 772
<INCOME-PRETAX>                                 25,325
<INCOME-TAX>                                     9,380
<INCOME-CONTINUING>                             15,945
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                    15,945
<EPS-PRIMARY>                                     1.08
<EPS-DILUTED>                                     1.07