<ARTICLE> 5 <LEGEND> THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM THE SECOND QUARTER AND TWENTY-SIX WEEKS ENDED FORM 10-Q AND IS QUALIFIED IN ITS ENTIRETY BY REFERENCE TO IT. </LEGEND> <RESTATED> <CIK> 0000023249 <NAME> CONCORD FABRICS INC. <MULTIPLIER> 1 <CURRENCY> U. S. DOLLARS <PERIOD-TYPE> 6-MOS 6-MOS 3-MOS 3-MOS <FISCAL-YEAR-END> SEP-03-1995 AUG-28-1994 SEP-03-1995 AUG-28-1994 <PERIOD-START> AUG-29-1994 AUG-30-1993 NOV-28-1994 NOV-29-1993 <PERIOD-END> FEB-26-1995 FEB-27-1994 FEB-26-1995 FEB-27-1994 <EXCHANGE-RATE> 1 1 1 1 <CASH> 1,985,421 5,392,558 1,985,421 5,392,558 <SECURITIES> 0 0 0 0 <RECEIVABLES> 34,815,610 35,727,514 34,815,610 35,727,515 <ALLOWANCES> 0 0 0 0 <INVENTORY> 30,284,320 24,894,543 30,284,320 24,894,543 <CURRENT-ASSETS> 71,459,058 69,457,280 71,459,958 69,457,280 <PP&E> 10,278,575 7,472,336 10,278,575 7,472,336 <DEPRECIATION> 0 0 0 0 <TOTAL-ASSETS> 85,999,030 80,667,930 85,999,030 80,667,930 <CURRENT-LIABILITIES> 23,383,364 31,957,637 23,383,364 31,957,637 <BONDS> 0 0 0 0 <COMMON> 1,801,281 1,782,531 1,801,281 1,782,531 <PREFERRED-MANDATORY> 0 0 0 0 <PREFERRED> 0 0 0 0 <OTHER-SE> 0 0 0 0 <TOTAL-LIABILITY-AND-EQUITY> 85,999,030 80,667,930 85,999,030 80,667,930 <SALES> 95,181,103 88,173,318 46,670,809 46,236,626 <TOTAL-REVENUES> 95,181,103 88,173,318 46,670,809 46,236,626 <CGS> 75,425,095 66,564,165 37,386,822 34,549,601 <TOTAL-COSTS> 95,333,910 83,085,418 47,406,006 42,690,980 <OTHER-EXPENSES> 0 0 0 0 <LOSS-PROVISION> 0 0 0 0 <INTEREST-EXPENSE> 1,158,994 810,774 645,742 427,737 <INCOME-PRETAX> (152,807) 5,087,900 (735,197) 3,545,646 <INCOME-TAX> (21,000) 2,004,000 (263,000) 1,400,000 <INCOME-CONTINUING> 0 0 0 0 <DISCONTINUED> 0 0 0 0 <EXTRAORDINARY> (297,266) 0 (297,266) 0 <CHANGES> 0 0 0 0 <NET-INCOME> (429,073) 3,083,900 (769,463) 2,145,646 <EPS-PRIMARY> (.12) .86 (.21) .60 <EPS-DILUTED> 0 0 0 0