<ARTICLE> 5 <LEGEND> THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM THE ARKANSAS BEST CORPORATION QUARTERLY REPORT OF FORM 10-Q FOR THE QUARTER ENDED SEPTEMBER 30, 1995 AND IS QUALIFIED IN ITS ENTIRETY BY REFERENCE TO SUCH FINANCIAL STATEMENTS. </LEGEND> <CIK> 0000894405 <NAME> ARKANSAS BEST CORPORATION <MULTIPLIER> 1,000 <PERIOD-TYPE> 9-MOS <FISCAL-YEAR-END> DEC-31-1995 <PERIOD-END> SEP-30-1995 <CASH> 163 <SECURITIES> 0 <RECEIVABLES> 251,346 <ALLOWANCES> 8,919 <INVENTORY> 35,901 <CURRENT-ASSETS> 325,453 <PP&E> 624,033 <DEPRECIATION> 187,108 <TOTAL-ASSETS> 964,195 <CURRENT-LIABILITIES> 318,693 <BONDS> 335,987 <COMMON> 195 <PREFERRED-MANDATORY> 0 <PREFERRED> 15 <OTHER-SE> 206,453 <TOTAL-LIABILITY-AND-EQUITY> 964,195 <SALES> 110,693 <TOTAL-REVENUES> 1,021,852 <CGS> 105,476 <TOTAL-COSTS> 1,015,434 <OTHER-EXPENSES> 0 <LOSS-PROVISION> 2,136 <INTEREST-EXPENSE> 10,218 <INCOME-PRETAX> (6,729) <INCOME-TAX> (425) <INCOME-CONTINUING> (6,304) <DISCONTINUED> 0 <EXTRAORDINARY> 0 <CHANGES> 0 <NET-INCOME> (6,304) <EPS-PRIMARY> (.49) <EPS-DILUTED> (.49)