<ARTICLE> 5 <LEGEND> THE SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM THE ARKANSAS BEST CORPORATION QUARTERLY REPORT ON FORM 10-Q FOR THE QUARTER ENDED SEPTEMBER 30, 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> 9-MOS <FISCAL-YEAR-END> DEC-31-1996 <PERIOD-END> SEP-30-1996 <CASH> 91 <SECURITIES> 0 <RECEIVABLES> 203,928 <ALLOWANCES> 7,583 <INVENTORY> 32,611 <CURRENT-ASSETS> 302,695 <PP&E> 611,556 <DEPRECIATION> 216,812 <TOTAL-ASSETS> 923,814 <CURRENT-LIABILITIES> 327,542 <BONDS> 358,141 <PREFERRED-MANDATORY> 0 <PREFERRED> 15 <COMMON> 195 <OTHER-SE> 147,533 <TOTAL-LIABILITY-AND-EQUITY> 923,814 <SALES> 106,606 <TOTAL-REVENUES> 1,244,349 <CGS> 77,110 <TOTAL-COSTS> 1,262,893 <OTHER-EXPENSES> 0 <LOSS-PROVISION> 6,820 <INTEREST-EXPENSE> 23,310 <INCOME-PRETAX> (41,553) <INCOME-TAX> (14,722) <INCOME-CONTINUING> (26,831) <DISCONTINUED> 0 <EXTRAORDINARY> 0 <CHANGES> 0 <NET-INCOME> (26,831) <EPS-PRIMARY> (1.54) <EPS-DILUTED> (1.54)