<ARTICLE> 5
<LEGEND>
THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED 
FROM REGISTRANT'S REPORT ON FORM 10-Q FOR THE PERIOD ENDED 
JANUARY 31, 1996, AND IS QUALIFIED IN ITS ENTIRETY BY REFERENCE 
TO SUCH FINANCIAL STATEMENTS.
</LEGEND>
<RESTATED> 
<CIK> 0000797543
<NAME> WTD INDUSTRIES, INC.
<MULTIPLIER> 1,000
       
                             
<PERIOD-TYPE>                   9-MOS
<FISCAL-YEAR-END>                          APR-30-1996
<PERIOD-END>                               JAN-31-1996
<CASH>                                           2,616
<SECURITIES>                                         0
<RECEIVABLES>                                    7,689
<ALLOWANCES>                                         0
<INVENTORY>                                     15,919
<CURRENT-ASSETS>                                38,297
<PP&E>                                          82,845
<DEPRECIATION>                                  50,309
<TOTAL-ASSETS>                                  78,702
<CURRENT-LIABILITIES>                           14,658
<BONDS>                                         50,549
<COMMON>                                        28,641
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                     21,021
<OTHER-SE>                                    (36,167)
<TOTAL-LIABILITY-AND-EQUITY>                    78,702
<SALES>                                        140,811
<TOTAL-REVENUES>                               140,811
<CGS>                                          137,920
<TOTAL-COSTS>                                  137,920
<OTHER-EXPENSES>                                 6,579
<LOSS-PROVISION>                                     0
<INTEREST-EXPENSE>                               4,041
<INCOME-PRETAX>                                (7,729)
<INCOME-TAX>                                   (2,937)
<INCOME-CONTINUING>                            (4,792)
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                   (4,792)
<EPS-PRIMARY>                                    (.59)
<EPS-DILUTED>                                    (.59)