<ARTICLE> 5 <LEGEND> THE FINANCIAL DATA SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM BAYOU STEEL CORPORATION CONSOLIDATED BALANCE SHEETS AND CONSOLIDATED STATEMENTS OF OPERATIONS AND IS QUALIFIED IN ITS ENTIRETY BY REFERENCE TO SUCH FINANCIAL STATEMENTS. </LEGEND> <PERIOD-TYPE> 3-MOS <FISCAL-YEAR-END> SEP-30-1999 <PERIOD-END> JUN-30-1999 <CASH> 25,470,374 <SECURITIES> 0 <RECEIVABLES> 24,321,068 <ALLOWANCES> 928,918 <INVENTORY> 83,343,254 <CURRENT-ASSETS> 138,066,744 <PP&E> 152,870,324 <DEPRECIATION> 54,756,763 <TOTAL-ASSETS> 242,642,176 <CURRENT-LIABILITIES> 21,304,273 <BONDS> 118,984,533 <COMMON> 128,906 <PREFERRED-MANDATORY> 0 <PREFERRED> 0 <OTHER-SE> 102,353,370 <TOTAL-LIABILITY-AND-EQUITY> 242,642,176 <SALES> 54,825,470 <TOTAL-REVENUES> 54,825,470 <CGS> 48,609,612 <TOTAL-COSTS> 50,378,004 <OTHER-EXPENSES> (102,765) <LOSS-PROVISION> 46,856 <INTEREST-EXPENSE> 2,682,918 <INCOME-PRETAX> 2,140,026 <INCOME-TAX> 750,016 <INCOME-CONTINUING> 1,390,010 <DISCONTINUED> 0 <EXTRAORDINARY> 0 <CHANGES> 0 <NET-INCOME> 1,390,010 <EPS-BASIC> .11 <EPS-DILUTED> .10