<ARTICLE> 5 <LEGEND> This schedule contains summary financial information extracted from Georgia Gulf Corporation's form 10-Q for the quarter ended September 30, 1997 and is qualified in its entirety by reference to such financial statements. </LEGEND> <CIK> 0000805264 <NAME> GEORGIA GULF CORPORATION <MULTIPLIER> 1,000 <PERIOD-TYPE> 9-MOS <FISCAL-YEAR-END> DEC-31-1996 <PERIOD-START> JAN-01-1997 <PERIOD-END> SEP-30-1997 <CASH> 3,237 <SECURITIES> 0 <RECEIVABLES> 73,273 <ALLOWANCES> 2,400 <INVENTORY> 82,911 <CURRENT-ASSETS> 168,745 <PP&E> 639,751 <DEPRECIATION> 230,050 <TOTAL-ASSETS> 603,250 <CURRENT-LIABILITIES> 138,660 <BONDS> 373,500 <PREFERRED-MANDATORY> 0 <PREFERRED> 0 <COMMON> 331 <OTHER-SE> 28,435 <TOTAL-LIABILITY-AND-EQUITY> 603,250 <SALES> 733,348 <TOTAL-REVENUES> 733,348 <CGS> 592,165 <TOTAL-COSTS> 592,165 <OTHER-EXPENSES> 0 <LOSS-PROVISION> 0 <INTEREST-EXPENSE> 18,313 <INCOME-PRETAX> 97,162<F1> <INCOME-TAX> 36,797 <INCOME-CONTINUING> 60,365 <DISCONTINUED> 0 <EXTRAORDINARY> 0 <CHANGES> 0 <NET-INCOME> 60,365 <EPS-PRIMARY> 1.76 <EPS-DILUTED> 1.76 <FN> <F1>Includes gain on sale of assets of $8,600. </FN>