<ARTICLE> 5 <LEGEND> For the three months ended November 30, 1999 (This schedule contains summary financial information extracted from Form 10-Q and is qualified in its entirety by reference to such financial statements). </LEGEND> <CIK> 0000901620 <NAME> Rexall Sundown, Inc. and Subsidiaries <MULTIPLIER> 1 <CURRENCY> U.S. Dollar <PERIOD-TYPE> 3-MOS <FISCAL-YEAR-END> Aug-31-2000 <PERIOD-END> Nov-30-1999 <EXCHANGE-RATE> 1.000 <CASH> 18,568,405 <SECURITIES> 0 <RECEIVABLES> 64,562,907<F1> <ALLOWANCES> 0 <INVENTORY> 113,668,412 <CURRENT-ASSETS> 221,139,167 <PP&E> 68,769,143<F2> <DEPRECIATION> 0 <TOTAL-ASSETS> 305,283,983 <CURRENT-LIABILITIES> 62,033,442 <BONDS> 0 <PREFERRED-MANDATORY> 0 <PREFERRED> 0 <COMMON> 644,219 <OTHER-SE> 242,038,614 <TOTAL-LIABILITY-AND-EQUITY> 305,283,983 <SALES> 142,097,901 <TOTAL-REVENUES> 142,097,901 <CGS> 62,464,741 <TOTAL-COSTS> 62,464,741 <OTHER-EXPENSES> 61,382,946 <LOSS-PROVISION> 0 <INTEREST-EXPENSE> 74,991 <INCOME-PRETAX> 18,738,030 <INCOME-TAX> 7,045,500 <INCOME-CONTINUING> 11,692,530 <DISCONTINUED> 0 <EXTRAORDINARY> 0 <CHANGES> 0 <NET-INCOME> 11,692,530 <EPS-BASIC> 0.18 <EPS-DILUTED> 0.18 <FN> <F1> - Net of allowance. <F2> - Net of accumulated depreciation. </FN>