<ARTICLE> 5 <LEGEND> THIS SCHEDULE CONTAINS RESTATED SUMMARY INFORMATION EXTRACTED FROM THE SYRATECH CORPORATION CONSOLIDATED STATEMENTS OF OPERATIONS AS FILED AS PART OF THE QUARTERLY REPORT ON FORM 10-Q AND IS QUALIFIED IN ITS ENTIRETY BY REFERENCE TO SUCH QUARTERLY REPORT ON FORM 10-Q. </LEGEND> <MULTIPLIER> 1,000 <PERIOD-TYPE> 9-MOS <FISCAL-YEAR-END> DEC-31-1998 <PERIOD-START> JAN-01-1998 <PERIOD-END> SEP-30-1998 <CASH> 2,664 <SECURITIES> 0 <RECEIVABLES> 92,457 <ALLOWANCES> 6,502 <INVENTORY> 113,847 <CURRENT-ASSETS> 221,432 <PP&E> 130,118 <DEPRECIATION> 41,470 <TOTAL-ASSETS> 325,771 <CURRENT-LIABILITIES> 120,841 <BONDS> 165,000 <PREFERRED-MANDATORY> 0 <PREFERRED> 21,287 <COMMON> 38 <OTHER-SE> (4,700) <TOTAL-LIABILITY-AND-EQUITY> 325,771 <SALES> 184,623 <TOTAL-REVENUES> 184,643 <CGS> 132,318 <TOTAL-COSTS> 47,802 <OTHER-EXPENSES> 0 <LOSS-PROVISION> 0 <INTEREST-EXPENSE> 17,084 <INCOME-PRETAX> (10,054) <INCOME-TAX> (2,818) <INCOME-CONTINUING> (8,994) <DISCONTINUED> 0 <EXTRAORDINARY> 0 <CHANGES> 0 <NET-INCOME> (8,994) <EPS-PRIMARY> (2.38) <EPS-DILUTED> (2.38)