<ARTICLE>                     5
<LEGEND>
                                   EXHIBIT 27

                       MEDIQ INCORPORATED AND SUBSIDIARIES

                            Financial Data Schedule
                                  (Unaudited)



<MULTIPLIER>                 1000

                             
<PERIOD-TYPE>                   6-MOS
<FISCAL-YEAR-END>                                 SEP-30-1999
<PERIOD-END>                                      MAR-31-1999
<CASH>                                                  2,761
<SECURITIES>                                                0
<RECEIVABLES>                                          73,965
<ALLOWANCES>                                           15,992
<INVENTORY>                                            22,258
<CURRENT-ASSETS>                                       94,092
<PP&E>                                                275,795
<DEPRECIATION>                                        172,009
<TOTAL-ASSETS>                                        340,803
<CURRENT-LIABILITIES>                                  35,260
<BONDS>                                               518,279
<PREFERRED-MANDATORY>                                 120,147
<PREFERRED>                                                 0
<COMMON>                                                    0
<OTHER-SE>                                           (345,291)
<TOTAL-LIABILITY-AND-EQUITY>                          340,803
<SALES>                                                16,077
<TOTAL-REVENUES>                                      104,000
<CGS>                                                  12,392
<TOTAL-COSTS>                                          94,176
<OTHER-EXPENSES>                                         (392)
<LOSS-PROVISION>                                            0
<INTEREST-EXPENSE>                                     26,812
<INCOME-PRETAX>                                       (16,596)
<INCOME-TAX>                                           (5,756)
<INCOME-CONTINUING>                                   (10,840)
<DISCONTINUED>                                              0
<EXTRAORDINARY>                                             0
<CHANGES>                                                   0
<NET-INCOME>                                          (10,840)
<EPS-BASIC>                                            (18.55)
<EPS-DILUTED>                                          (18.55)