<ARTICLE> 5 <CIK> 0000104218 <NAME> B.B. WALKER COMPANY <MULTIPLIER> 1,000 <PERIOD-TYPE> 3-MOS <FISCAL-YEAR-END> NOV-02-1996 <PERIOD-END> FEB-03-1996 <CASH> 1 <SECURITIES> 0 <RECEIVABLES> 10,851 <ALLOWANCES> 628 <INVENTORY> 14,640 <CURRENT-ASSETS> 26,753 <PP&E> 8,385 <DEPRECIATION> 5,574 <TOTAL-ASSETS> 30,050 <CURRENT-LIABILITIES> 17,821 <BONDS> 0 <PREFERRED-MANDATORY> 0 <PREFERRED> 83 <COMMON> 1,727 <OTHER-SE> 6,297 <TOTAL-LIABILITY-AND-EQUITY> 30,050 <SALES> 10,020 <TOTAL-REVENUES> 10,026 <CGS> 7,578 <TOTAL-COSTS> 10,693 <OTHER-EXPENSES> 1 <LOSS-PROVISION> 113 <INTEREST-EXPENSE> 440 <INCOME-PRETAX> (668) <INCOME-TAX> (219) <INCOME-CONTINUING> (449) <DISCONTINUED> 0 <EXTRAORDINARY> 0 <CHANGES> 0 <NET-INCOME> (449) <EPS-PRIMARY> (.26) <EPS-DILUTED> (.26)