<ARTICLE> 5 <CIK> 0000927388 <NAME> BGLS INC <MULTIPLIER> 1,000 <PERIOD-TYPE> 3-MOS <FISCAL-YEAR-END> DEC-31-1999 <PERIOD-START> JAN-01-1999 <PERIOD-END> MAR-31-1999 <CASH> 5,519 <SECURITIES> 0 <RECEIVABLES> 17,920 <ALLOWANCES> 0 <INVENTORY> 42,740 <CURRENT-ASSETS> 126,012 <PP&E> 108,899 <DEPRECIATION> 35,421 <TOTAL-ASSETS> 246,956 <CURRENT-LIABILITIES> 298,552 <BONDS> 280,410 <PREFERRED-MANDATORY> 0 <PREFERRED> 0 <COMMON> 0 <OTHER-SE> (415,157) <TOTAL-LIABILITY-AND-EQUITY> 246,956 <SALES> 108,409 <TOTAL-REVENUES> 108,409 <CGS> 41,427 <TOTAL-COSTS> 41,427 <OTHER-EXPENSES> 3,310 <LOSS-PROVISION> 0 <INTEREST-EXPENSE> (16,244) <INCOME-PRETAX> 9,613 <INCOME-TAX> 1,729 <INCOME-CONTINUING> 7,884 <DISCONTINUED> 1,249 <EXTRAORDINARY> 0 <CHANGES> 0 <NET-INCOME> 9,133 <EPS-PRIMARY> 0 <EPS-DILUTED> 0