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

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

</LEGEND>
<MULTIPLIER> 1,000
       
                             
<PERIOD-TYPE>                   12-MOS
<FISCAL-YEAR-END>                          DEC-31-1997 
<PERIOD-END>                               DEC-31-1997 
<CASH>                                          56,429
<SECURITIES>                                     7,157
<RECEIVABLES>                                  570,424
<ALLOWANCES>                                     9,689
<INVENTORY>                                    633,290
<CURRENT-ASSETS>                             1,353,673
<PP&E>                                       4,940,038
<DEPRECIATION>                               2,037,352
<TOTAL-ASSETS>                               4,969,924
<CURRENT-LIABILITIES>                          893,748
<BONDS>                                      1,902,688
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                    361,679
<COMMON>                                       140,560
<OTHER-SE>                                   1,110,301
<TOTAL-LIABILITY-AND-EQUITY>                 4,969,924
<SALES>                                      5,493,820
<TOTAL-REVENUES>                             5,493,110
<CGS>                                        4,693,220
<TOTAL-COSTS>                                5,385,520
<OTHER-EXPENSES>                                     0
<LOSS-PROVISION>                                     0
<INTEREST-EXPENSE>                             137,350
<INCOME-PRETAX>                                (28,930)
<INCOME-TAX>                                    (9,260)
<INCOME-CONTINUING>                            (30,410)
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                   (30,410)
<EPS-PRIMARY>                                    (1.19)
<EPS-DILUTED>                                    (1.19)