<ARTICLE> 5 <LEGEND> (Replace this text with the legend) </LEGEND> <CIK> 0000785814 <NAME> Integrated Health Services, Inc. <MULTIPLIER> 1,000 <CURRENCY> U.S. Dollars <PERIOD-TYPE> 6-MOS <FISCAL-YEAR-END> DEC-31-1999 <PERIOD-START> JAN-01-1999 <PERIOD-END> JUN-30-1999 <EXCHANGE-RATE> 1 <CASH> 46,036 <SECURITIES> 911 <RECEIVABLES> 750,953 <ALLOWANCES> 159,965 <INVENTORY> 0 <CURRENT-ASSETS> 743,518 <PP&E> 1,417,441 <DEPRECIATION> 0 <TOTAL-ASSETS> 5,403,912 <CURRENT-LIABILITIES> 465,520 <BONDS> 1,100,132 <PREFERRED-MANDATORY> 0 <PREFERRED> 0 <COMMON> 53 <OTHER-SE> 1,299,489 <TOTAL-LIABILITY-AND-EQUITY> 5,403,912 <SALES> 1,244,486 <TOTAL-REVENUES> 1,244,486 <CGS> 0 <TOTAL-COSTS> 1,106,549 <OTHER-EXPENSES> 0 <LOSS-PROVISION> 0 <INTEREST-EXPENSE> 144,737 <INCOME-PRETAX> (5,455) <INCOME-TAX> 5,764 <INCOME-CONTINUING> (11,219) <DISCONTINUED> 0 <EXTRAORDINARY> 0 <CHANGES> 0 <NET-INCOME> (11,219) <EPS-BASIC> (0.22) <EPS-DILUTED> (0.22)