<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-01-1996             SEP-03-1995             SEP-01-1996             SEP-03-1995
<PERIOD-START>                             SEP-04-1995             AUG-29-1994             DEC-04-1995             NOV-28-1994
<PERIOD-END>                               MAR-03-1996             FEB-26-1995             MAR-03-1996             FEB-26-1995
<EXCHANGE-RATE>                                      1                       1                       1                       1
<CASH>                                       1,186,758               1,985,421               1,186,758               1,985,421
<SECURITIES>                                         0                       0                       0                       0
<RECEIVABLES>                               30,158,146              34,815,610              30,158,146              34,815,610
<ALLOWANCES>                                         0                       0                       0                       0
<INVENTORY>                                 23,709,535              30,284,320              23,709,535              30,284,320
<CURRENT-ASSETS>                            60,488,827              71,459,058              60,488,827              71,459,058
<PP&E>                                       8,475,886              10,278,578               8,475,886              10,278,575
<DEPRECIATION>                                       0                       0                       0                       0
<TOTAL-ASSETS>                              76,220,526              85,999,030              76,220,526              85,999,030
<CURRENT-LIABILITIES>                       15,193,295              23,383,364              15,193,295              23,383,364
<BONDS>                                              0                       0                       0                       0
<PREFERRED-MANDATORY>                                0                       0                       0                       0
<PREFERRED>                                          0                       0                       0                       0
<COMMON>                                     1,812,554               1,801,281               1,812,554               1,801,281
<OTHER-SE>                                           0                       0                       0                       0
<TOTAL-LIABILITY-AND-EQUITY>                76,220,526              85,999,030              76,220,526              85,999,030
<SALES>                                     73,463,198              95,181,103              39,152,098              46,670,809
<TOTAL-REVENUES>                            73,463,198              95,181,103              39,152,098              46,670,809
<CGS>                                       54,223,282              75,425,095              29,008,145              37,386,822
<TOTAL-COSTS>                               72,300,514              95,333,910              38,259,910              47,406,006
<OTHER-EXPENSES>                                     0                       0                       0                       0
<LOSS-PROVISION>                                     0                       0                       0                       0
<INTEREST-EXPENSE>                             958,223               1,158,994                 484,687                 645,742
<INCOME-PRETAX>                              1,162,684               (152,807)                 892,188               (735,197)
<INCOME-TAX>                                   548,000                (21,000)                 411,000               (263,000)
<INCOME-CONTINUING>                                  0                       0                       0                       0
<DISCONTINUED>                                       0                       0                       0                       0
<EXTRAORDINARY>                                      0               (297,266)                       0               (297,266)
<CHANGES>                                            0                       0                       0                       0
<NET-INCOME>                                   614,684               (429,073)                 481,188               (769,463)
<EPS-PRIMARY>                                      .17                   (.12)                     .13                   (.21)
<EPS-DILUTED>                                        0                       0                       0                       0