
<TABLE> <S> <C>


<ARTICLE> 5
<CIK> 0001006027
<NAME> BACOU USA, INC.
<MULTIPLIER> 1
<CURRENCY> U.S. DOLLARS

<S>                             <C>
<PERIOD-TYPE>                   12-MOS
<FISCAL-YEAR-END>                          DEC-31-1996
<PERIOD-START>                             JAN-01-1996
<PERIOD-END>                               DEC-31-1996
<EXCHANGE-RATE>                                      1
<CASH>                                      21,033,261
<SECURITIES>                                         0
<RECEIVABLES>                               10,500,190
<ALLOWANCES>                                   791,531
<INVENTORY>                                 17,483,418
<CURRENT-ASSETS>                            50,771,043
<PP&E>                                      27,069,129
<DEPRECIATION>                               7,195,477
<TOTAL-ASSETS>                             125,109,136
<CURRENT-LIABILITIES>                       10,617,884
<BONDS>                                              0
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                          0
<COMMON>                                        17,312
<OTHER-SE>                                 112,389,940
<TOTAL-LIABILITY-AND-EQUITY>               125,109,136
<SALES>                                    109,267,664
<TOTAL-REVENUES>                           109,267,664
<CGS>                                       47,354,612
<TOTAL-COSTS>                               47,354,612
<OTHER-EXPENSES>                                     0
<LOSS-PROVISION>                                     0
<INTEREST-EXPENSE>                             895,629
<INCOME-PRETAX>                             31,578,763
<INCOME-TAX>                                12,201,930
<INCOME-CONTINUING>                         19,376,833
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                19,376,833
<EPS-PRIMARY>                                     1.18
<EPS-DILUTED>                                     1.18


</TABLE>
