<ARTICLE> 5
<LEGEND>
This schedule contains summary financial information extracted from
B.B. Walker's Form 10-Q for the first quarter of fiscal 1997 and is
qualified in its entirety by reference to such financial statements.
</LEGEND>
<CIK> 0000104218
<NAME> B.B. WALKER COMPANY
<MULTIPLIER> 1,000
       
                             
<PERIOD-TYPE>                   3-MOS
<FISCAL-YEAR-END>                          NOV-01-1997
<PERIOD-END>                               FEB-01-1997
<CASH>                                               1
<SECURITIES>                                         0
<RECEIVABLES>                                    8,933
<ALLOWANCES>                                       873
<INVENTORY>                                     10,800
<CURRENT-ASSETS>                                20,474
<PP&E>                                           8,080
<DEPRECIATION>                                   5,997
<TOTAL-ASSETS>                                  22,756
<CURRENT-LIABILITIES>                           15,171
<BONDS>                                              0
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                         83
<COMMON>                                         1,727
<OTHER-SE>                                       2,579
<TOTAL-LIABILITY-AND-EQUITY>                    22,756
<SALES>                                          8,289
<TOTAL-REVENUES>                                 8,321
<CGS>                                            6,181
<TOTAL-COSTS>                                    8,186
<OTHER-EXPENSES>                                     1
<LOSS-PROVISION>                                    76
<INTEREST-EXPENSE>                                 360
<INCOME-PRETAX>                                  (226)
<INCOME-TAX>                                      (90)
<INCOME-CONTINUING>                              (136)
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                     (136)
<EPS-PRIMARY>                                    (.08)
<EPS-DILUTED>                                    (.08)