<ARTICLE> 5
<LEGEND>
THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM THE
FINANCIAL STATEMENTS OF SERVICE EXPERTS, INC. FOR THE THREE MONTHS ENDED MARCH
31, 1998 AND IS QUALIFIED IN ITS ENTIRETY BY REFERENCE TO SUCH FINANCIAL
STATEMENTS.
</LEGEND>
<RESTATED>
<MULTIPLIER> 1,000
       
                             
<PERIOD-TYPE>                   3-MOS
<FISCAL-YEAR-END>                          DEC-31-1998
<PERIOD-START>                             JAN-01-1998
<PERIOD-END>                               MAR-31-1998
<CASH>                                          21,999
<SECURITIES>                                         0
<RECEIVABLES>                                   36,148
<ALLOWANCES>                                     1,658
<INVENTORY>                                     20,669
<CURRENT-ASSETS>                                84,353
<PP&E>                                          40,176
<DEPRECIATION>                                  12,048
<TOTAL-ASSETS>                                 239,038
<CURRENT-LIABILITIES>                           23,268
<BONDS>                                         47,665
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                          0
<COMMON>                                           159
<OTHER-SE>                                     158,838
<TOTAL-LIABILITY-AND-EQUITY>                   239,038
<SALES>                                              0
<TOTAL-REVENUES>                                70,662
<CGS>                                           46,145
<TOTAL-COSTS>                                   46,145
<OTHER-EXPENSES>                                     0
<LOSS-PROVISION>                                     0
<INTEREST-EXPENSE>                                 274
<INCOME-PRETAX>                                  5,316
<INCOME-TAX>                                     2,281
<INCOME-CONTINUING>                              3,035
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                     3,035
<EPS-PRIMARY>                                      .19
<EPS-DILUTED>                                      .19