<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 YEAR ENDED DECEMBER 31, 1997 AND FOR THE YEAR ENDED DECEMBER 31, 1996 AND IS
QUALIFIED IN ITS ENTIRETY BY REFERENCE TO SUCH FINANCIAL STATEMENTS.
</LEGEND>
<RESTATED> 
<MULTIPLIER> 1,000
       
<S>                             <C>                     <C>
<PERIOD-TYPE>                   12-MOS                   12-MOS
<FISCAL-YEAR-END>                          DEC-31-1997             DEC-31-1996
<PERIOD-START>                             JAN-01-1997             JAN-01-1996
<PERIOD-END>                               DEC-31-1997             DEC-31-1996
<CASH>                                         109,979                  19,292
<SECURITIES>                                         0                       0
<RECEIVABLES>                                  110,189                 147,019
<ALLOWANCES>                                    24,047                  40,256
<INVENTORY>                                     14,277                  14,268
<CURRENT-ASSETS>                               222,985                 156,270
<PP&E>                                          52,766                  71,584
<DEPRECIATION>                                  32,716                  54,596
<TOTAL-ASSETS>                                 516,820                 545,309
<CURRENT-LIABILITIES>                          234,605                 288,799
<BONDS>                                        150,428                 266,641
<PREFERRED-MANDATORY>                                0                       0
<PREFERRED>                                          0                       0
<COMMON>                                            48                      42
<OTHER-SE>                                     125,026                (21,482)
<TOTAL-LIABILITY-AND-EQUITY>                   516,820                 545,307
<SALES>                                        473,141                 529,618
<TOTAL-REVENUES>                               473,141                 529,618
<CGS>                                          337,537                 369,337
<TOTAL-COSTS>                                  337,537                 369,337
<OTHER-EXPENSES>                              (42,756)                 155,093
<LOSS-PROVISION>                                16,209                  29,045
<INTEREST-EXPENSE>                              75,026                  78,767
<INCOME-PRETAX>                                140,093                (91,314)
<INCOME-TAX>                                     7,550                (13,998)
<INCOME-CONTINUING>                            125,260                (85,014)
<DISCONTINUED>                                       0                       0
<EXTRAORDINARY>                                      0                       0
<CHANGES>                                            0                       0
<NET-INCOME>                                   125,260                (85,014)
<EPS-PRIMARY>                                     2.64                  (2.05)
<EPS-DILUTED>                                     2.30                  (2.05)
        

</TABLE>