<ARTICLE> 5 <RESTATED> <CIK> 0000354908 <NAME> FLIR SYSTEMS, INC. <MULTIPLIER> 1,000 <CURRENCY> U.S. DOLLARS <PERIOD-TYPE> 3-MOS 6-MOS 9-MOS 12-MOS <FISCAL-YEAR-END> DEC-31-1997 DEC-31-1997 DEC-31-1997 DEC-31-1997 <PERIOD-START> JAN-01-1997 JAN-01-1997 JAN-01-1997 JAN-01-1997 <PERIOD-END> MAR-30-1997 JUN-30-1997 SEP-30-1997 DEC-30-1997 <EXCHANGE-RATE> 1 1 1 1 <CASH> 780 2,865 4,124 7,545 <SECURITIES> 0 0 0 0 <RECEIVABLES> 46,556 48,643 57,183 69,638 <ALLOWANCES> (1,769) (1,780) (1,643) (2,639) <INVENTORY> 45,953 46,102 46,375 49,014 <CURRENT-ASSETS> 93,110 97,088 107,484 134,062 <PP&E> 23,965 25,529 27,856 44,607 <DEPRECIATION> (14,226) (14,771) (15,736) (24,072) <TOTAL-ASSETS> 108,396 113,429 125,194 185,278 <CURRENT-LIABILITIES> 33,700 36,743 45,316 84,720 <BONDS> 0 0 0 0 <PREFERRED-MANDATORY> 0 0 0 0 <PREFERRED> 0 0 0 0 <COMMON> 76 76 77 119 <OTHER-SE> 50,037 52,112 55,094 75,836 <TOTAL-LIABILITY-AND-EQUITY> 108,396 113,429 125,194 185,278 <SALES> 29,036 60,982 97,867 144,934 <TOTAL-REVENUES> 29,036 60,982 97,867 144,934 <CGS> 14,950 30,443 48,495 86,835 <TOTAL-COSTS> 14,950 30,443 48,495 86,835 <OTHER-EXPENSES> 12,653 25,819 39,602 95,282 <LOSS-PROVISION> 0 0 0 0 <INTEREST-EXPENSE> 632 1,527 2,392 4,093 <INCOME-PRETAX> 847 3,301 7,616 (40,736) <INCOME-TAX> 666 1,339 2,804 (11,548) <INCOME-CONTINUING> 181 1,962 4,812 (29,188) <DISCONTINUED> 0 0 0 0 <EXTRAORDINARY> 0 0 0 0 <CHANGES> 0 0 0 0 <NET-INCOME> 181 1,962 4,812 (29,188) <EPS-BASIC> .02 .25 .62 (3.67) <EPS-DILUTED> .02 .24 .58 (3.58)