<ARTICLE> 5 <RESTATED> <CIK> 0000883327 <NAME> SIGNATURE BRANDS USA, INC. <MULTIPLIER> 1,000 <PERIOD-TYPE> YEAR <FISCAL-YEAR-END> SEP-29-1996 <PERIOD-START> OCT-2-1995 <PERIOD-END> SEP-29-1996 <CASH> 736 <SECURITIES> 0 <RECEIVABLES> 60,552 <ALLOWANCES> 2,592 <INVENTORY> 43,037 <CURRENT-ASSETS> 108,644 <PP&E> 41,250 <DEPRECIATION> 22,728 <TOTAL-ASSETS> 273,127 <CURRENT-LIABILITIES> 48,393 <BONDS> 170,531 <PREFERRED-MANDATORY> 0 <PREFERRED> 0 <COMMON> 91 <OTHER-SE> 48,553 <TOTAL-LIABILITY-AND-EQUITY> 273,127 <SALES> 282,977 <TOTAL-REVENUES> 282,977 <CGS> 193,117 <TOTAL-COSTS> 256,752 <OTHER-EXPENSES> 0 <LOSS-PROVISION> 923,000 <INTEREST-EXPENSE> 19,134 <INCOME-PRETAX> 7,448 <INCOME-TAX> 4,727 <INCOME-CONTINUING> 2,721 <DISCONTINUED> 0 <EXTRAORDINARY> 0 <CHANGES> 0 <NET-INCOME> 2,721 <EPS-PRIMARY> .30 <EPS-DILUTED> .30