<TABLE> <S> <C>

<ARTICLE> 5
<LEGEND>
This schedule contains summary financial information extracted from the
financial statements for Valley National Gases Incorporated and is qualified in
its entirety by reference to such financial statements.
</LEGEND>
<CIK> 0001030715
<NAME> VALLEY NATIONAL GASES INCORPORATED
       
<S>                             <C>                     <C>
<PERIOD-TYPE>                   3-MOS                   6-MOS
<FISCAL-YEAR-END>                          JUN-30-1999             JUN-30-1998
<PERIOD-START>                             OCT-01-1998             JUL-01-1998
<PERIOD-END>                               DEC-31-1998             DEC-31-1998
<CASH>                                         110,272                 110,572
<SECURITIES>                                         0                       0
<RECEIVABLES>                               10,557,683              10,557,683
<ALLOWANCES>                                   354,239                 354,239
<INVENTORY>                                  9,414,192               9,414,192
<CURRENT-ASSETS>                            21,540,713              21,540,713
<PP&E>                                      68,897,767              68,897,767
<DEPRECIATION>                              28,476,478              28,476,478
<TOTAL-ASSETS>                              97,458,532              97,458,532
<CURRENT-LIABILITIES>                       13,172,299              13,172,299
<BONDS>                                     49,487,876              49,487,876
<PREFERRED-MANDATORY>                                0                       0
<PREFERRED>                                          0                       0
<COMMON>                                         9,385                   9,385
<OTHER-SE>                                  25,586,081              25,586,081
<TOTAL-LIABILITY-AND-EQUITY>                97,458,532              97,458,532
<SALES>                                     24,616,796              47,825,713
<TOTAL-REVENUES>                            24,616,796              47,825,713
<CGS>                                       11,203,721              21,473,769
<TOTAL-COSTS>                               11,203,721              21,473,769
<OTHER-EXPENSES>                            11,090,762              21,715,919
<LOSS-PROVISION>                                     0                       0
<INTEREST-EXPENSE>                             969,142               1,938,030
<INCOME-PRETAX>                              1,403,847               2,829,011
<INCOME-TAX>                                   575,577               1,159,895
<INCOME-CONTINUING>                            828,270               1,669,116
<DISCONTINUED>                                       0                       0
<EXTRAORDINARY>                                      0                       0
<CHANGES>                                            0                       0
<NET-INCOME>                                   828,270               1,669,116
<EPS-PRIMARY>                                     0.08                    0.16
<EPS-DILUTED>                                     0.08                    0.16
        

</TABLE>