<ARTICLE>                     5
<LEGEND>
        THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM THE
        SUN HEALTHCARE GROUP, INC. DECEMBER 31, 1999 FORM 10-K AND IS QUALIFIED
        IN ITS ENTIRETY BY REFERENCE TO SUCH FINANCIAL STATEMENTS.

<MULTIPLIER>                                   1,000

                             
<PERIOD-TYPE>                   12-MOS
<FISCAL-YEAR-END>                              DEC-31-1999
<PERIOD-START>                                 JAN-1-1999
<PERIOD-END>                                   DEC-31-1999
<CASH>                                               25,047
<SECURITIES>                                              0
<RECEIVABLES>                                       406,305
<ALLOWANCES>                                        151,841
<INVENTORY>                                          42,983
<CURRENT-ASSETS>                                    353,497
<PP&E>                                              505,084
<DEPRECIATION>                                       58,908
<TOTAL-ASSETS>                                    1,438,488
<CURRENT-LIABILITIES>                               370,779
<BONDS>                                              63,660
<PREFERRED-MANDATORY>                                     0
<PREFERRED>                                               0
<COMMON>                                                639
<OTHER-SE>                                      (1,044,780)
<TOTAL-LIABILITY-AND-EQUITY>                      1,438,488
<SALES>                                           2,529,039
<TOTAL-REVENUES>                                  2,529,039
<CGS>                                             2,477,713
<TOTAL-COSTS>                                     3,536,981
<OTHER-EXPENSES>                                    806,997
<LOSS-PROVISION>                                    123,217
<INTEREST-EXPENSE>                                  129,054
<INCOME-PRETAX>                                 (1,076,481)
<INCOME-TAX>                                            161
<INCOME-CONTINUING>                             (1,076,642)
<DISCONTINUED>                                            0
<EXTRAORDINARY>                                           0
<CHANGES>                                          (12,816)
<NET-INCOME>                                    (1,089,458)
<EPS-BASIC>                                         (18.62)
<EPS-DILUTED>                                       (18.62)