<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 MARCH 31,
1997 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-31-1997
<PERIOD-END>                               MAR-31-1997
<CASH>                                             667
<SECURITIES>                                         0
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<PREFERRED-MANDATORY>                                0
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<TOTAL-LIABILITY-AND-EQUITY>                   822,159
<SALES>                                         32,094
<TOTAL-REVENUES>                               406,746
<CGS>                                           24,475
<TOTAL-COSTS>                                  398,981
<OTHER-EXPENSES>                                     0
<LOSS-PROVISION>                                 1,114
<INTEREST-EXPENSE>                               7,265
<INCOME-PRETAX>                                  (967)
<INCOME-TAX>                                     (650)
<INCOME-CONTINUING>                              (317)
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<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                     (317)
<EPS-PRIMARY>                                    (.07)
<EPS-DILUTED>                                    (.07)