<ARTICLE> 5
<LEGEND>
This schedule contains summary financial information extracted from B.B.
Walker's Form 10-Q for the third 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>                   9-MOS
<FISCAL-YEAR-END>                          OCT-30-1999
<PERIOD-END>                               JUL-30-1999
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<INTEREST-EXPENSE>                                 699
<INCOME-PRETAX>                                  (622)
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