
<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-31-1997
<PERIOD-START>                             JAN-01-1997
<PERIOD-END>                               DEC-31-1997
<EXCHANGE-RATE>                                      1
<CASH>                                       1,276,658
<SECURITIES>                                         0
<RECEIVABLES>                               16,098,984
<ALLOWANCES>                                   944,638
<INVENTORY>                                 23,449,345
<CURRENT-ASSETS>                            45,752,685
<PP&E>                                      47,465,739
<DEPRECIATION>                              11,585,476
<TOTAL-ASSETS>                             152,351,102
<CURRENT-LIABILITIES>                       11,243,539
<BONDS>                                              0
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                          0
<COMMON>                                        17,012
<OTHER-SE>                                 122,885,050
<TOTAL-LIABILITY-AND-EQUITY>               152,351,102
<SALES>                                    130,868,486
<TOTAL-REVENUES>                           130,868,486
<CGS>                                       64,466,765
<TOTAL-COSTS>                               64,466,765
<OTHER-EXPENSES>                                     0
<LOSS-PROVISION>                                     0
<INTEREST-EXPENSE>                             155,275
<INCOME-PRETAX>                             25,010,361
<INCOME-TAX>                                10,588,000
<INCOME-CONTINUING>                         14,422,361
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                14,422,361
<EPS-PRIMARY>                                     0.83
<EPS-DILUTED>                                     0.83
        

</TABLE>
