<ARTICLE> 5 <RESTATED> <CIK> 0000354908 <NAME> FLIR SYSTEMS, INC. <MULTIPLIER> 1,000 <CURRENCY> U.S. DOLLARS <PERIOD-TYPE> 3-MOS <FISCAL-YEAR-END> DEC-31-1999 <PERIOD-START> JAN-01-1999 <PERIOD-END> MAR-31-1999 <EXCHANGE-RATE> 1 <CASH> 6,937 <SECURITIES> 0 <RECEIVABLES> 65,979 <ALLOWANCES> (3,528) <INVENTORY> 64,067 <CURRENT-ASSETS> 145,232 <PP&E> 58,071 <DEPRECIATION> (31,363) <TOTAL-ASSETS> 210,774 <CURRENT-LIABILITIES> 116,905 <BONDS> 882 <PREFERRED-MANDATORY> 0 <PREFERRED> 0 <COMMON> 141 <OTHER-SE> 88,914 <TOTAL-LIABILITY-AND-EQUITY> 210,774 <SALES> 38,821 <TOTAL-REVENUES> 38,821 <CGS> 38,827 <TOTAL-COSTS> 38,827 <OTHER-EXPENSES> 25,538 <LOSS-PROVISION> 150 <INTEREST-EXPENSE> 1,208 <INCOME-PRETAX> (26,902) <INCOME-TAX> 0 <INCOME-CONTINUING> (26,902) <DISCONTINUED> 0 <EXTRAORDINARY> 0 <CHANGES> 0 <NET-INCOME> (26,902) <EPS-BASIC> (1.90) <EPS-DILUTED> (1.90)