<TABLE> <S> <C>

<ARTICLE> 5
<LEGEND>
THE SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM THE FINANCIAL
STATEMENTS OF AMSCAN HOLDINGS, INC. AS OF DECEMBER 31, 1995 AND 1996 AND FOR THE
YEARS THEN ENDED 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-31-1995             DEC-31-1996
<PERIOD-END>                               DEC-31-1995             DEC-31-1996
<CASH>                                           2,492                   1,589
<SECURITIES>                                         0                       0
<RECEIVABLES>                                   34,385                  41,516
<ALLOWANCES>                                     2,505                   4,138
<INVENTORY>                                     45,013                  45,693
<CURRENT-ASSETS>                                82,305                  96,020
<PP&E>                                          50,248<F1>              59,470
<DEPRECIATION>                                  21,075<F1>              24,807
<TOTAL-ASSETS>                                 114,601                 140,274
<CURRENT-LIABILITIES>                           73,922                  50,615
<BONDS>                                         12,284                  15,085
<PREFERRED-MANDATORY>                                0                       0
<PREFERRED>                                          0                       0
<COMMON>                                           393                   2,070
<OTHER-SE>                                      26,812                  65,879
<TOTAL-LIABILITY-AND-EQUITY>                   114,601                 140,274
<SALES>                                        167,403                 192,705
<TOTAL-REVENUES>                               167,403                 192,705
<CGS>                                          108,654                 123,913
<TOTAL-COSTS>                                  108,654                 123,913
<OTHER-EXPENSES>                                     0                       0
<LOSS-PROVISION>                                 1,581                   2,350
<INTEREST-EXPENSE>                               5,772                   6,691
<INCOME-PRETAX>                                 19,206                   5,732
<INCOME-TAX>                                       731                   1,952
<INCOME-CONTINUING>                             17,434                   2,127
<DISCONTINUED>                                       0                       0
<EXTRAORDINARY>                                      0                       0
<CHANGES>                                            0                       0
<NET-INCOME>                                    17,434                   2,127
<EPS-PRIMARY>                                        0<F2>                    0<F3>
<EPS-DILUTED>                                        0<F2>                    0<F3>
<FN>
<F1>1995 BALANCES HAVE BEEN RESTATED TO REFLECT A RECLASSIFICATION MADE TO THE
FINANCIAL STATEMENTS.
<F2>AMSCAN HOLDINGS, INC. IS A CORPORATION WHICH WAS FORMED IN OCTOBER 1996 FOR
THE PURPOSE OF BECOMING A HOLDING COMPANY FOR CERTAIN OPERATING AND OTHER
CORPORATIONS.  AMSCAN HOLDINGS, INC., THEREFORE, HAD NO SHARES OUTSTANDING AT
THE END OF 1995.
<F3>AMSCAN HOLDINGS, INC. IS A CORPORATION WHICH WAS FORMED IN OCTOBER 1996 FOR
THE PURPOSE OF BECOMING A HOLDING COMPANY FOR CERTAIN OPERATING AND OTHER
CORPORATIONS.  A SIGNIFICANT DISTRIBUTION WAS MADE TO THE PRINCIPAL STOCKHOLDER
IN CONJUNCTION WITH THE IPO.  THEREFORE, HISTORICAL EARNINGS PER SHARE HAS NOT
BEEN PRESENTED AS IT WOULD BE MISLEADING.
</FN>



</TABLE>