<ARTICLE> 5
<LEGEND>
EXHIBIT 27 - RESTATED FINANCIAL DATA SCHEDULE

The restated data schedule contains summary financial 
information extracted from Boise Cascade Corporation's 
Balance Sheet at March 31, 1997, and from its 
Statement of Loss for the three months ended 
March 31, 1997.  The information presented is 
qualified in its entirety by reference to such 
financial statements. 

</LEGEND>
<MULTIPLIER> 1,000
       
                             
<PERIOD-TYPE>                   3-MOS
<FISCAL-YEAR-END>                          DEC-31-1997 
<PERIOD-END>                               MAR-31-1997 
<CASH>                                          70,913
<SECURITIES>                                    99,112
<RECEIVABLES>                                  505,515
<ALLOWANCES>                                     5,105
<INVENTORY>                                    512,854
<CURRENT-ASSETS>                             1,272,472
<PP&E>                                       4,721,671
<DEPRECIATION>                               1,849,420
<TOTAL-ASSETS>                               4,676,198
<CURRENT-LIABILITIES>                          911,276
<BONDS>                                      1,555,869
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                    543,743
<COMMON>                                       121,328
<OTHER-SE>                                     975,854
<TOTAL-LIABILITY-AND-EQUITY>                 4,676,198
<SALES>                                      1,273,610
<TOTAL-REVENUES>                             1,273,350
<CGS>                                        1,107,885
<TOTAL-COSTS>                                1,267,990
<OTHER-EXPENSES>                                     0
<LOSS-PROVISION>                                     0
<INTEREST-EXPENSE>                              27,700
<INCOME-PRETAX>                                (20,230)
<INCOME-TAX>                                    (7,890)
<INCOME-CONTINUING>                            (15,210)
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                   (15,210)
<EPS-PRIMARY>                                     (.51)
<EPS-DILUTED>                                     (.51)