<ARTICLE> 5 <LEGEND> THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM THE THIRD QUARTER AND THIRTY-NINE 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> 9-MOS 9-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 FEB-27-1995 FEB-28-1994 <PERIOD-END> MAY-28-1995 MAY-29-1994 MAY-28-1995 MAY-29-1994 <EXCHANGE-RATE> 1 1 1 1 <CASH> 2,889,536 814,533 2,889,536 814,533 <SECURITIES> 0 0 0 0 <RECEIVABLES> 32,569,811 44,276,428 32,569,811 44,276,428 <ALLOWANCES> 0 0 0 0 <INVENTORY> 31,219,863 29,942,366 31,219,863 29,942,366 <CURRENT-ASSETS> 71,442,095 78,482,159 71,442,095 78,482,159 <PP&E> 10,250,041 7,721,218 10,250,041 7,721,218 <DEPRECIATION> 0 0 0 0 <TOTAL-ASSETS> 86,102,075 90,130,523 86,102,075 90,130,523 <CURRENT-LIABILITIES> 23,673,600 39,393,936 23,673,600 39,393,936 <BONDS> 0 0 0 0 <COMMON> 1,804,406 1,785,656 1,804,406 1,785,656 <PREFERRED-MANDATORY> 0 0 0 0 <PREFERRED> 0 0 0 0 <OTHER-SE> 0 0 0 0 <TOTAL-LIABILITY-AND-EQUITY> 86,102,075 90,130,523 86,102,075 90,130,523 <SALES> 139,092,222 144,549,144 43,911,119 56,375,826 <TOTAL-REVENUES> 139,092,222 144,549,144 43,911,119 56,375,826 <CGS> 109,671,333 108,892,413 34,246,238 42,328,248 <TOTAL-COSTS> 139,558,702 136,201,450 44,224,792 53,116,032 <OTHER-EXPENSES> 0 0 0 0 <LOSS-PROVISION> 0 0 0 0 <INTEREST-EXPENSE> 1,793,951 1,269,236 634,957 458,462 <INCOME-PRETAX> (466,480) 8,347,694 (313,673) 3,259,794 <INCOME-TAX> (119,000) 3,293,000 (98,000) 1,289,000 <INCOME-CONTINUING> 0 0 0 0 <DISCONTINUED> 0 0 0 0 <EXTRAORDINARY> (297,266) 0 0 0 <CHANGES> 0 0 0 0 <NET-INCOME> (644,746) 5,054,694 (215,673) 1,970,794 <EPS-PRIMARY> (.18) 1.42 (.06) .55 <EPS-DILUTED> 0 0 0 0