WARNING: THE EDGAR SYSTEM ENCOUNTERED ERROR(S) WHILE PROCESSING THIS SCHEDULE.

  

<ARTICLE> 5
<LEGEND>
This schedule contains summary financial information extracted from B.B.
Walker's Form 10-Q for the second quarter of fiscal 1999 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>                   6-MOS
<FISCAL-YEAR-END>                          0CT-30-1999
<PERIOD-END>                               MAY-01-1999
<CASH>                                               1
<SECURITIES>                                         0
<RECEIVABLES>                                    6,712
<ALLOWANCES>                                       717
<INVENTORY>                                      9,294
<CURRENT-ASSETS>                                17,416
<PP&E>                                           8,174
<DEPRECIATION>                                   6,618
<TOTAL-ASSETS>                                  19,146
<CURRENT-LIABILITIES>                           13,546
<BONDS>                                              0
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                         83
<COMMON>                                         1,726
<OTHER-SE>                                       2,626
<TOTAL-LIABILITY-AND-EQUITY>                    19,146
<SALES>                                         12,598
<TOTAL-REVENUES>                                12,721
<CGS>                                            9,030
<TOTAL-COSTS>                                   12,478
<OTHER-EXPENSES>                                     1
<LOSS-PROVISION>                                   150
<INTEREST-EXPENSE>                                 458
<INCOME-PRETAX>                                  (216)
<INCOME-TAX>                                         0
<INCOME-CONTINUING>                              (216)
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                     (216)
<EPS-BASIC>                                    (.13)
<EPS-DILUTED>                                    (.12)