<TABLE> <S> <C>

<PAGE>
<ARTICLE> 5
<LEGEND>
This schedule contains summary financial information extracted from Atlas
Corporation September 30, 1997 Consolidated Financial Statements and is
qualified in its entirety by reference to such financial statements.
</LEGEND>
<MULTIPLIER> 1,000
           
<S>                                        <C>                     <C>
<PERIOD-TYPE>                                    3-MOS                   9-MOS
<FISCAL-YEAR-END>                          DEC-31-1997             DEC-31-1997
<PERIOD-START>                             JUL-01-1997             JAN-01-1997
<PERIOD-END>                               SEP-30-1997             SEP-30-1997
<CASH>                                             240                     240
<SECURITIES>                                         0                       0
<RECEIVABLES>                                    1,235                   1,235
<ALLOWANCES>                                         0                       0
<INVENTORY>                                      1,029                   1,029
<CURRENT-ASSETS>                                 2,600                   2,600
<PP&E>                                          65,990                  65,990
<DEPRECIATION>                                  45,475                  45,475
<TOTAL-ASSETS>                                  29,898                  29,898
<CURRENT-LIABILITIES>                           11,326                  11,326
<BONDS>                                          5,800                   5,800
<PREFERRED-MANDATORY>                                0                       0
<PREFERRED>                                          0                       0
<COMMON>                                        27,207                  27,207
<OTHER-SE>                                    (21,116)                (21,116)
<TOTAL-LIABILITY-AND-EQUITY>                    29,898                  29,898
<SALES>                                          1,140                   2,889
<TOTAL-REVENUES>                                 1,403                   3,248
<CGS>                                            1,309                   3,137
<TOTAL-COSTS>                                    1,309                   3,137
<OTHER-EXPENSES>                                   615                   9,276
<LOSS-PROVISION>                                     0                       0
<INTEREST-EXPENSE>                                 183                     790
<INCOME-PRETAX>                                  (864)                (10,115)
<INCOME-TAX>                                         0                       0
<INCOME-CONTINUING>                              (845)                (10,013)
<DISCONTINUED>                                       0                       0
<EXTRAORDINARY>                                      0                       0
<CHANGES>                                            0                       0
<NET-INCOME>                                     (845)                (10,013)
<EPS-PRIMARY>                                    (.03)                   (.40)
<EPS-DILUTED>                                    (.03)                   (.40)
     
        


</TABLE>