<ARTICLE> 5
<LEGEND>
THIS  SCHEDULE  CONTAINS  SUMMARY  FINANCIAL   INFORMATION  EXTRACTED  FROM  THE
FINANCIAL  STATEMENTS OF SIGNAL  APPAREL  COMPANY,  INC., FOR THE FISCAL QUARTER
ENDED  OCTOBER 2, 1999 AND IS  QUALIFIED  IN ITS  ENTIRETY BY  REFERENCE TO SUCH
FINANCIAL STATEMENTS.
</LEGEND>
<MULTIPLIER> 1000

                             
<PERIOD-TYPE>                   9-MOS
<FISCAL-YEAR-END>                          DEC-31-1998
<PERIOD-END>                                OCT-2-1999
<CASH>                                             444
<SECURITIES>                                         0
<RECEIVABLES>                                    3,575
<ALLOWANCES>                                     2,790
<INVENTORY>                                      8,069
<CURRENT-ASSETS>                                11,556
<PP&E>                                           3,636
<DEPRECIATION>                                     461
<TOTAL-ASSETS>                                  47,640
<CURRENT-LIABILITIES>                          100,245
<BONDS>                                         27,927
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                     50,478
<COMMON>                                           534
<OTHER-SE>                                    (130,427)
<TOTAL-LIABILITY-AND-EQUITY>                    47,640
<SALES>                                         79,319
<TOTAL-REVENUES>                                79,319
<CGS>                                           71,232
<TOTAL-COSTS>                                   71,232
<OTHER-EXPENSES>                                     0
<LOSS-PROVISION>                                     0
<INTEREST-EXPENSE>                              11,410
<INCOME-PRETAX>                               (33,070)
<INCOME-TAX>                                         0
<INCOME-CONTINUING>                           (33,070)
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                  (33,070)
<EPS-BASIC>                                     (0.72)
<EPS-DILUTED>                                   (0.72)