<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-01-1996             SEP-03-1995             SEP-01-1996             SEP-03-1995
<PERIOD-START>                             SEP-04-1995             AUG-29-1994             MAR-04-1996             FEB-27-1995
<PERIOD-END>                               JUN-02-1996             MAY-28-1995             JUN-02-1996             MAY-28-1995
<EXCHANGE-RATE>                                      1                       1                       1                       1
<CASH>                                       1,960,574               2,889,536               1,960,574               2,889,536
<SECURITIES>                                         0                       0                       0                       0
<RECEIVABLES>                               28,817,907              32,569,811              28,817,907              32,569,811
<ALLOWANCES>                                         0                       0                       0                       0
<INVENTORY>                                 23,161,402              31,219,863              23,161,402              31,219,863
<CURRENT-ASSETS>                            57,682,715              71,442,095              57,682,715              71,442,095
<PP&E>                                       8,257,505              10,250,041               8,257,505              10,250,041
<DEPRECIATION>                                       0                       0                       0                       0
<TOTAL-ASSETS>                              72,783,502              86,102,075              72,783,502              86,102,075
<CURRENT-LIABILITIES>                       11,586,985              23,673,600              11,586,985              23,673,600
<BONDS>                                              0                       0                       0                       0
<PREFERRED-MANDATORY>                                0                       0                       0                       0
<PREFERRED>                                          0                       0                       0                       0
<COMMON>                                     1,815,679               1,804,406               1,815,679               1,804,406
<OTHER-SE>                                           0                       0                       0                       0
<TOTAL-LIABILITY-AND-EQUITY>                72,783,502              86,102,075              72,783,502              86,102,075
<SALES>                                    110,938,359             139,092,222              37,475,161              43,911,119
<TOTAL-REVENUES>                           110,938,359             139,092,222              37,475,161              43,911,119
<CGS>                                       81,846,998             109,671,333              27,623,716              34,246,238
<TOTAL-COSTS>                              109,455,139             139,558,702              37,154,625              44,224,792
<OTHER-EXPENSES>                                     0                       0                       0                       0
<LOSS-PROVISION>                                     0                       0                       0                       0
<INTEREST-EXPENSE>                           1,411,505               1,793,951                 453,282                 634,957
<INCOME-PRETAX>                              1,483,220               (466,480)                 320,536               (313,673)
<INCOME-TAX>                                   733,000               (119,000)                 185,000                (98,000)
<INCOME-CONTINUING>                                  0                       0                       0                       0
<DISCONTINUED>                                       0                       0                       0                       0
<EXTRAORDINARY>                                      0               (297,266)                       0                       0
<CHANGES>                                            0                       0                       0                       0
<NET-INCOME>                                   750,220               (644,746)                 135,536               (215,673)
<EPS-PRIMARY>                                      .21                   (.18)                     .04                   (.06)
<EPS-DILUTED>                                        0                       0                       0                       0