<ARTICLE> 5 <LEGEND> THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM THE CONSOLIDATED FINANCIAL STATEMENTS OF ACCREDO HEALTH, INCORPORATED FOR THE THREE MONTHS ENDED SEPTEMBER 30, 1999, AND IS QUALIFIED IN ITS ENTIRETY BY REFERENCE TO SUCH FINANCIAL STATEMENTS. </LEGEND> <MULTIPLIER> 1,000 <PERIOD-TYPE> 3-MOS <FISCAL-YEAR-END> JUN-30-2000 <PERIOD-END> SEP-30-1999 <CASH> 5,169 <SECURITIES> 0 <RECEIVABLES> 64,451 <ALLOWANCES> 5,558 <INVENTORY> 21,997 <CURRENT-ASSETS> 90,698 <PP&E> 4,753 <DEPRECIATION> 1,468 <TOTAL-ASSETS> 147,712 <CURRENT-LIABILITIES> 59,679 <BONDS> 20,500 <PREFERRED-MANDATORY> 0 <PREFERRED> 0 <COMMON> 92 <OTHER-SE> 66,533 <TOTAL-LIABILITY-AND-EQUITY> 147,712 <SALES> 72,684 <TOTAL-REVENUES> 76,871 <CGS> 64,148 <TOTAL-COSTS> 65,992 <OTHER-EXPENSES> 0 <LOSS-PROVISION> 1,363 <INTEREST-EXPENSE> 352 <INCOME-PRETAX> 3,273 <INCOME-TAX> 1,305 <INCOME-CONTINUING> 1,968 <DISCONTINUED> 0 <EXTRAORDINARY> 0 <CHANGES> 0 <NET-INCOME> 1,968 <EPS-BASIC> .22 <EPS-DILUTED> .20