<ARTICLE> 5
<LEGEND>
This schedule contains summary financial information extracted from B.B.
Walker's Form 10-Q for the third 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>                   9-MOS
<FISCAL-YEAR-END>                          OCT-31-1998
<PERIOD-END>                               AUG-01-1998
<CASH>                                               1
<SECURITIES>                                         0
<RECEIVABLES>                                    7,436
<ALLOWANCES>                                       560
<INVENTORY>                                      9,791
<CURRENT-ASSETS>                                17,282
<PP&E>                                           8,145
<DEPRECIATION>                                   6,459
<TOTAL-ASSETS>                                  19,096
<CURRENT-LIABILITIES>                           12,222
<BONDS>                                              0
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                         83
<COMMON>                                         1,721
<OTHER-SE>                                       2,099
<TOTAL-LIABILITY-AND-EQUITY>                    19,096
<SALES>                                         21,128
<TOTAL-REVENUES>                                21,335
<CGS>                                           15,769
<TOTAL-COSTS>                                   21,183
<OTHER-EXPENSES>                                     2
<LOSS-PROVISION>                                   192
<INTEREST-EXPENSE>                                 812
<INCOME-PRETAX>                                  (331)
<INCOME-TAX>                                         0
<INCOME-CONTINUING>                              (331)
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                     (331)
<EPS-PRIMARY>                                    (.19)
<EPS-DILUTED>                                    (.19)