<ARTICLE> 5 <MULTIPLIER> 1 <CURRENCY>U.S. DOLLARS <PERIOD-TYPE> 9-MOS <FISCAL-YEAR-END> MAY-31-1997 <PERIOD-START> JUN-01-1996 <PERIOD-END> FEB-28-1997 <EXCHANGE-RATE> 1 <CASH> 33,596 <SECURITIES> 12,525 <RECEIVABLES> 264,345 <ALLOWANCES> 12,801 <INVENTORY> 233,027 <CURRENT-ASSETS> 563,955 <PP&E> 516,423 <DEPRECIATION> 224,691 <TOTAL-ASSETS> 1,587,697 <CURRENT-LIABILITIES> 204,957 <BONDS> 785,469 <COMMON> 1,426 <PREFERRED-MANDATORY> 0 <PREFERRED> 0 <OTHER-SE> 474,734 <TOTAL-LIABILITY-AND-EQUITY> 1,587,697 <SALES> 942,484 <TOTAL-REVENUES> 942,484 <CGS> 539,949 <TOTAL-COSTS> 831,236 <OTHER-EXPENSES> 0 <LOSS-PROVISION> 0 <INTEREST-EXPENSE> 24,296 <INCOME-PRETAX> 86,952 <INCOME-TAX> 36,955 <INCOME-CONTINUING> 49,997 <DISCONTINUED> 0 <EXTRAORDINARY> 0 <CHANGES> 0 <NET-INCOME> 49,997 <EPS-PRIMARY> 0.64 <EPS-DILUTED> 0.61