<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)