<ARTICLE>                     5
<LEGEND>
                                   EXHIBIT 27

                       MEDIQ INCORPORATED AND SUBSIDIARIES

                            Financial Data Schedule
                                  (Unaudited)



<MULTIPLIER>                 1000

                             
<PERIOD-TYPE>                   9-MOS
<FISCAL-YEAR-END>                                 SEP-30-1999
<PERIOD-END>                                      JUN-30-1999
<CASH>                                                      0
<SECURITIES>                                                0
<RECEIVABLES>                                          83,458
<ALLOWANCES>                                           17,693
<INVENTORY>                                            24,751
<CURRENT-ASSETS>                                      103,577
<PP&E>                                                289,664
<DEPRECIATION>                                        180,647
<TOTAL-ASSETS>                                        395,671
<CURRENT-LIABILITIES>                                  46,586
<BONDS>                                               561,849
<PREFERRED-MANDATORY>                                 131,676
<PREFERRED>                                                 0
<COMMON>                                                    0
<OTHER-SE>                                           (356,988)
<TOTAL-LIABILITY-AND-EQUITY>                          395,671
<SALES>                                                28,925
<TOTAL-REVENUES>                                      160,524
<CGS>                                                  22,589
<TOTAL-COSTS>                                         148,335
<OTHER-EXPENSES>                                         (465)
<LOSS-PROVISION>                                            0
<INTEREST-EXPENSE>                                     40,768
<INCOME-PRETAX>                                       (28,114)
<INCOME-TAX>                                           (8,152)
<INCOME-CONTINUING>                                   (19,962)
<DISCONTINUED>                                              0
<EXTRAORDINARY>                                             0
<CHANGES>                                                   0
<NET-INCOME>                                          (19,962)
<EPS-BASIC>                                            (31.44)
<EPS-DILUTED>                                          (31.44)