<ARTICLE> 5
<LEGEND>
This schedule contains summary financial information extracted from B.B.
Walker's Form 10-Q for the first quarter of fiscal 1998 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>                          OCT-31-1998
<PERIOD-END>                               JAN-31-1998
<CASH>                                               1
<SECURITIES>                                         0
<RECEIVABLES>                                    8,076
<ALLOWANCES>                                       540
<INVENTORY>                                      9,157
<CURRENT-ASSETS>                                17,164
<PP&E>                                           8,117
<DEPRECIATION>                                   6,330
<TOTAL-ASSETS>                                  19,110
<CURRENT-LIABILITIES>                           11,528
<BONDS>                                              0
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                         83
<COMMON>                                         1,727
<OTHER-SE>                                       2,569
<TOTAL-LIABILITY-AND-EQUITY>                    19,110
<SALES>                                          7,732
<TOTAL-REVENUES>                                 7,863
<CGS>                                            5,792
<TOTAL-COSTS>                                    7,767
<OTHER-EXPENSES>                                     1
<LOSS-PROVISION>                                    91
<INTEREST-EXPENSE>                                 276
<INCOME-PRETAX>                                  (181)
<INCOME-TAX>                                         0
<INCOME-CONTINUING>                              (181)
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                     (181)
<EPS-PRIMARY>                                    (.11)
<EPS-DILUTED>                                    (.10)