<ARTICLE> 5
<LEGEND>
THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM
THE FINANCIAL STATEMENTS OF SIGNAL APPAREL COMPANY, INC., FOR THE
FISCAL QUARTER ENDED JULY 3, 1999 AND IS QUALIFIED IN ITS ENTIRETY
BY REFERENCE TO SUCH FINANCIAL STATEMENTS.
</LEGEND>
<RESTATED>
<MULTIPLIER> 1000

                             
<PERIOD-TYPE>                   6-MOS
<FISCAL-YEAR-END>                          DEC-31-1998
<PERIOD-END>                                JUL-3-1999
<CASH>                                             301
<SECURITIES>                                         0
<RECEIVABLES>                                    4,632
<ALLOWANCES>                                     4,000
<INVENTORY>                                      6,495
<CURRENT-ASSETS>                                 8,292
<PP&E>                                           6,797
<DEPRECIATION>                                   3,337
<TOTAL-ASSETS>                                  37,687
<CURRENT-LIABILITIES>                           89,595
<BONDS>                                         26,435
<COMMON>                                           491
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                     49,754
<OTHER-SE>                                   (127,472)
<TOTAL-LIABILITY-AND-EQUITY>                    37,687
<SALES>                                         67,711
<TOTAL-REVENUES>                                67,711
<CGS>                                           59,949
<TOTAL-COSTS>                                   59,949
<OTHER-EXPENSES>                                     0
<LOSS-PROVISION>                                     0
<INTEREST-EXPENSE>                               6,988
<INCOME-PRETAX>                               (26,612)
<INCOME-TAX>                                         0
<INCOME-CONTINUING>                           (26,612)
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                  (26,612)
<EPS-BASIC>                                     (0.69)
<EPS-DILUTED>                                   (0.69)