<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>