<ARTICLE> 5
<LEGEND>
THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FORM THE
ARKANSAS BEST CORPORATION QUARTERLY REPORT ON FORM 10-Q FOR THE QUARTER ENDED
MARCH 31, 1996 AND IS QUALIFIED IN ITS ENTIRETY BY REFERENCE TO SUCH FINANCIAL
STATEMENTS.
</LEGEND>
<CIK> 0000894405
<NAME> ARKANSAS BEST CORPORATION
<MULTIPLIER> 1,000
       
                             
<PERIOD-TYPE>                   3-MOS
<FISCAL-YEAR-END>                          DEC-31-1996
<PERIOD-END>                               MAR-31-1996
<CASH>                                             421
<SECURITIES>                                         0
<RECEIVABLES>                                  199,473
<ALLOWANCES>                                    17,752
<INVENTORY>                                     35,440
<CURRENT-ASSETS>                               294,250
<PP&E>                                         615,803
<DEPRECIATION>                                 203,219
<TOTAL-ASSETS>                                 934,073
<CURRENT-LIABILITIES>                          286,878
<BONDS>                                        377,031
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                         15
<COMMON>                                           195
<OTHER-SE>                                     166,798
<TOTAL-LIABILITY-AND-EQUITY>                   934,073
<SALES>                                         31,613
<TOTAL-REVENUES>                               401,374
<CGS>                                           24,915
<TOTAL-COSTS>                                  410,216
<OTHER-EXPENSES>                                     0
<LOSS-PROVISION>                                 1,094
<INTEREST-EXPENSE>                               7,801
<INCOME-PRETAX>                               (14,837)
<INCOME-TAX>                                   (5,278)
<INCOME-CONTINUING>                            (9,559)
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                   (9,559)
<EPS-PRIMARY>                                    (.54)
<EPS-DILUTED>                                    (.54)