<ARTICLE> 5
<LEGEND>
THE SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM THE
CONSOLIDATED FINANCIAL STATEMENTS OF UNITED STATES LEATHER, INC. AS OF 
AND FOR NINE MONTH PERIOD ENDED SEPTEMBER 30, 1997 AND IS QUALIFIED 
IN ITS ENTIRETY BY REFERENCE TO SUCH FINANCIAL STATEMENTS.
</LEGEND>
<MULTIPLIER> 1,000
       
                             
<PERIOD-TYPE>                   9-MOS
<FISCAL-YEAR-END>                          DEC-31-1997
<PERIOD-START>                             JAN-01-1997
<PERIOD-END>                               SEP-30-1997
<CASH>                                             443
<SECURITIES>                                         0
<RECEIVABLES>                                   46,520
<ALLOWANCES>                                   (2,439)
<INVENTORY>                                     46,779
<CURRENT-ASSETS>                                97,335
<PP&E>                                          85,426
<DEPRECIATION>                                (41,782)
<TOTAL-ASSETS>                                 241,460
<CURRENT-LIABILITIES>                           67,467
<BONDS>                                        129,970
<PREFERRED-MANDATORY>                                1
<PREFERRED>                                          0
<COMMON>                                             0
<OTHER-SE>                                      37,066
<TOTAL-LIABILITY-AND-EQUITY>                   241,460
<SALES>                                         70,158
<TOTAL-REVENUES>                                70,158
<CGS>                                           65,364
<TOTAL-COSTS>                                   71,144
<OTHER-EXPENSES>                                12,975
<LOSS-PROVISION>                                     0
<INTEREST-EXPENSE>                               4,826
<INCOME-PRETAX>                               (14,052)
<INCOME-TAX>                                         0
<INCOME-CONTINUING>                           (14,052)
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                  (14,052)
<EPS-PRIMARY>                                (140,520)
<EPS-DILUTED>                                        0