<TABLE> <S> <C>

<ARTICLE> 5
<LEGEND>
THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM THE
CONDENSED CONSOLIDATED FINANCIAL STATEMENTS OF CORAM HEALTHCARE CORPORATION FOR
THE QUARTERS ENDED SEPTEMBER 30, 1998 (COLUMN 1), JUNE 30, 1998 (COLUMN 2), AND
MARCH 31, 1998 (COLUMN 3) AND THE YEAR ENDED DECEMBER 31, 1997 (COLUMN 4) AND
IS QUALIFIED IN ITS ENTIRETY BY REFERENCE TO SUCH FINANCIAL STATEMENTS.
</LEGEND>
<RESTATED>
<MULTIPLIER> 1,000

<S>                             <C>                     <C>                     <C>                     <C>
<PERIOD-TYPE>                   3-MOS                   3-MOS                   3-MOS                   YEAR
<FISCAL-YEAR-END>                          DEC-31-1998             DEC-31-1998             DEC-31-1998             DEC-31-1997
<PERIOD-START>                             JUL-01-1998             APR-01-1998             JAN-01-1998             JAN-01-1997
<PERIOD-END>                               SEP-30-1998             JUN-30-1998             MAR-31-1998             DEC-31-1997
<CASH>                                          14,633                   3,905                  17,768                 109,979
<SECURITIES>                                         0                       0                       0                       0
<RECEIVABLES>                                  108,943                 101,909                  99,411                 104,971
<ALLOWANCES>                                  (13,266)                (13,856)                (13,952)                (22,716)
<INVENTORY>                                     20,808                  19,130                  16,839                  14,277
<CURRENT-ASSETS>                               135,935                 122,252                 132,625                 219,098
<PP&E>                                          48,606                  46,594                  47,677                  52,142
<DEPRECIATION>                                (28,240)                (27,054)                (28,560)                (32,329)
<TOTAL-ASSETS>                                 424,828                 406,804                 415,911                 512,697
<CURRENT-LIABILITIES>                           73,213                  68,771                 148,744                 202,222
<BONDS>                                        251,494                 238,511                 150,305                 150,428
<PREFERRED-MANDATORY>                                0                       0                       0                       0
<PREFERRED>                                          0                       0                       0                       0
<COMMON>                                            49                      49                      49                      48
<OTHER-SE>                                      91,978                  91,001                 108,086                 153,285
<TOTAL-LIABILITY-AND-EQUITY>                   424,828                 406,804                 415,911                 512,697
<SALES>                                        113,933                 105,552                  97,917                 439,472
<TOTAL-REVENUES>                               113,933                 105,552                  97,917                 439,472
<CGS>                                           84,522                  77,846                  71,686                 309,693
<TOTAL-COSTS>                                   84,522                  77,846                  71,686                 309,693
<OTHER-EXPENSES>                                23,264                  22,477                  22,345                (49,466)
<LOSS-PROVISION>                                 3,608                   3,468                   3,599                  14,983
<INTEREST-EXPENSE>                               6,114                   6,083                  14,175                  75,026
<INCOME-PRETAX>                                (2,910)                 (3,079)                (12,703)                 142,198
<INCOME-TAX>                                       450                     400                   1,000                   7,550
<INCOME-CONTINUING>                            (3,621)                 (3,781)                (14,114)                 127,265
<DISCONTINUED>                                     772                   (747)                 (1,010)                 (2,105)
<EXTRAORDINARY>                                      0                       0                       0                       0
<CHANGES>                                            0                       0                       0                       0
<NET-INCOME>                                   (2,849)                 (4,528)                (15,124)                 125,260
<EPS-BASIC>                                     (0.05)                  (0.10)                  (0.31)                    2.64
<EPS-DILUTED>                                   (0.05)                  (0.10)                  (0.31)                    2.30


</TABLE>