
<TABLE> <S> <C>

<ARTICLE> 5
<CIK> 0001006027
<NAME> BACOU USA, INC.
<MULTIPLIER> 1,000
<CURRENCY> U.S. DOLLARS
       
<S>                             <C>
<PERIOD-TYPE>                   3-MOS
<FISCAL-YEAR-END>                          DEC-31-1998
<PERIOD-START>                             JAN-01-1998
<PERIOD-END>                               MAR-31-1998
<EXCHANGE-RATE>                                      1
<CASH>                                             703
<SECURITIES>                                         0
<RECEIVABLES>                                   26,782
<ALLOWANCES>                                     1,300
<INVENTORY>                                     27,809
<CURRENT-ASSETS>                                64,488
<PP&E>                                          47,017
<DEPRECIATION>                                       0
<TOTAL-ASSETS>                                 285,075
<CURRENT-LIABILITIES>                           35,257
<BONDS>                                        107,086
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                          0
<COMMON>                                            17
<OTHER-SE>                                     124,404
<TOTAL-LIABILITY-AND-EQUITY>                   285,075
<SALES>                                         49,515
<TOTAL-REVENUES>                                49,515
<CGS>                                           24,699
<TOTAL-COSTS>                                   24,699
<OTHER-EXPENSES>                                     0
<LOSS-PROVISION>                                     0
<INTEREST-EXPENSE>                                 884
<INCOME-PRETAX>                                  1,700
<INCOME-TAX>                                       568
<INCOME-CONTINUING>                              1,132
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                     1,132
<EPS-PRIMARY>                                     0.06
<EPS-DILUTED>                                     0.06
        

</TABLE>
