<ARTICLE> 5 <LEGEND> THIS SCHEDULE CONTAINS RESTATED SUMMARY INFORMATION EXTRACTED FROM THE SYRATECH CORPORATION CONSOLIDATED STATEMENTS OF OPERATIONS AS FILED AS PART OF THE QUARTERLY REPORT ON FORM 10-Q AND IS QUALIFIED IN ITS ENTIRETY BY REFERENCE TO SUCH QUARTERLY REPORT ON FORM 10-Q </LEGEND> <RESTATED> <MULTIPLIER>1,000 <PERIOD-TYPE> 3-MOS <FISCAL-YEAR-END> DEC-31-1999 <PERIOD-START> JAN-01-1999 <PERIOD-END> MAR-31-1999 <CASH> 769 <SECURITIES> 0 <RECEIVABLES> 53,329 <ALLOWANCES> 6,904 <INVENTORY> 103,757 <CURRENT-ASSETS> 174,067 <PP&E> 125,830 <DEPRECIATION> 42,002 <TOTAL-ASSETS> 272,623 <CURRENT-LIABILITIES> 75,808 <BONDS> 165,000 <PREFERRED-MANDATORY> 0 <PREFERRED> 22,530 <COMMON> 38 <OTHER-SE> (13,307) <TOTAL-LIABILITY-AND-EQUITY> 272,623 <SALES> 42,726 <TOTAL-REVENUES> 42,726 <CGS> 29,887 <TOTAL-COSTS> 29,887 <OTHER-EXPENSES> 0 <LOSS-PROVISION> 0 <INTEREST-EXPENSE> 5,713 <INCOME-PRETAX> (8,663) <INCOME-TAX> (2,165) <INCOME-CONTINUING> 0 <DISCONTINUED> 0 <EXTRAORDINARY> 0 <CHANGES> 0 <NET-INCOME> (7,154) <EPS-PRIMARY> $(1.89) <EPS-DILUTED> $(1.89)