<ARTICLE> 5
<RESTATED>
<CIK> 0000354908
<NAME> FLIR SYSTEMS, INC.
<MULTIPLIER> 1,000
<CURRENCY> U.S. DOLLARS

                                                  
<PERIOD-TYPE>                   3-MOS                   9-MOS
<FISCAL-YEAR-END>                          DEC-31-1999             DEC-31-1999
<PERIOD-START>                             JUL-01-1999             JAN-01-1999
<PERIOD-END>                               SEP-30-1999             SEP-30-1999
<EXCHANGE-RATE>                                      1                       1
<CASH>                                           4,410                   4,410
<SECURITIES>                                         0                       0
<RECEIVABLES>                                   72,289                  72,289
<ALLOWANCES>                                   (3,058)                 (3,058)
<INVENTORY>                                     68,258                  68,258
<CURRENT-ASSETS>                               156,300                 156,300
<PP&E>                                          66,633                  66,633
<DEPRECIATION>                                (38,404)                (33,404)
<TOTAL-ASSETS>                                 220,434                 220,434
<CURRENT-LIABILITIES>                          116,816                 116,816
<BONDS>                                          1,702                   1,702
<PREFERRED-MANDATORY>                                0                       0
<PREFERRED>                                          0                       0
<COMMON>                                           144                     144
<OTHER-SE>                                      97,765                  97,765
<TOTAL-LIABILITY-AND-EQUITY>                   220,434                 220,434
<SALES>                                         53,139                 138,276
<TOTAL-REVENUES>                                53,139                 138,276
<CGS>                                           23,370                  83,768
<TOTAL-COSTS>                                   23,370                  83,768
<OTHER-EXPENSES>                                20,844                  69,203
<LOSS-PROVISION>                                   389                     389
<INTEREST-EXPENSE>                               1,576                   3,823
<INCOME-PRETAX>                                  7,349                (18,256)
<INCOME-TAX>                                     1,170                   1,537
<INCOME-CONTINUING>                              6,179                (19,793)
<DISCONTINUED>                                       0                       0
<EXTRAORDINARY>                                      0                       0
<CHANGES>                                            0                       0
<NET-INCOME>                                     6,179                (19,793)
<EPS-BASIC>                                       0.43                  (1.39)
<EPS-DILUTED>                                     0.43                  (1.39)