<ARTICLE>                     5
<LEGEND>
                                   EXHIBIT 27

                       MEDIQ INCORPORATED AND SUBSIDIARIES

                            Financial Data Schedule
                                  (Unaudited)



                             
<PERIOD-TYPE>                   3-MOS
<FISCAL-YEAR-END>                                 SEP-30-1999
<PERIOD-END>                                      DEC-31-1998
<CASH>                                                  1,466
<SECURITIES>                                                0
<RECEIVABLES>                                          72,875
<ALLOWANCES>                                           13,362
<INVENTORY>                                            22,906
<CURRENT-ASSETS>                                       96,533
<PP&E>                                                264,635
<DEPRECIATION>                                        163,689
<TOTAL-ASSETS>                                        319,979
<CURRENT-LIABILITIES>                                  30,586
<BONDS>                                               492,785
<PREFERRED-MANDATORY>                                 116,638
<PREFERRED>                                                 0
<COMMON>                                                    0
<OTHER-SE>                                           (336,138)
<TOTAL-LIABILITY-AND-EQUITY>                          319,979
<SALES>                                                 8,591
<TOTAL-REVENUES>                                       50,898
<CGS>                                                   6,444
<TOTAL-COSTS>                                          47,135
<OTHER-EXPENSES>                                         (106)
<LOSS-PROVISION>                                            0
<INTEREST-EXPENSE>                                     13,257
<INCOME-PRETAX>                                        (9,388)
<INCOME-TAX>                                           (3,214)
<INCOME-CONTINUING>                                    (6,174)
<DISCONTINUED>                                              0
<EXTRAORDINARY>                                             0
<CHANGES>                                                   0
<NET-INCOME>                                           (6,174)
<EPS-BASIC>                                            (10.03)
<EPS-DILUTED>                                          (10.03)