<ARTICLE>                     5
<LEGEND>
                                   EXHIBIT 27

                      MEDIQ INCORPORATED AND SUBSIDIARIES

                            Financial Data Schedule


<MULTIPLIER>                                      1000

                             
<PERIOD-TYPE>                   12-MOS
<FISCAL-YEAR-END>                              SEP-30-1999
<PERIOD-END>                                   SEP-30-1999
<CASH>                                                   9
<SECURITIES>                                             0
<RECEIVABLES>                                       78,271
<ALLOWANCES>                                       (24,435)
<INVENTORY>                                         17,313
<CURRENT-ASSETS>                                    76,164
<PP&E>                                             294,280
<DEPRECIATION>                                    (182,047)
<TOTAL-ASSETS>                                     361,593
<CURRENT-LIABILITIES>                              611,297
<BONDS>                                                  0
<PREFERRED-MANDATORY>                              130,955
<PREFERRED>                                             31
<COMMON>                                                11
<OTHER-SE>                                        (389,743)
<TOTAL-LIABILITY-AND-EQUITY>                       361,593
<SALES>                                             50,137
<TOTAL-REVENUES>                                   217,681
<CGS>                                               44,347
<TOTAL-COSTS>                                      220,199
<OTHER-EXPENSES>                                      (984)
<LOSS-PROVISION>                                         0
<INTEREST-EXPENSE>                                  55,095
<INCOME-PRETAX>                                    (56,629)
<INCOME-TAX>                                       (10,822)
<INCOME-CONTINUING>                                (45,807)
<DISCONTINUED>                                           0
<EXTRAORDINARY>                                          0
<CHANGES>                                                0
<NET-INCOME>                                       (45,807)
<EPS-BASIC>                                         (59.94)
<EPS-DILUTED>                                       (59.94)