<ARTICLE>                     5
<LEGEND>
THE SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM THE CONDENSED
FINANCIAL  STATEMENTS  OF UNITED STATES  LEATHER,  INC. AS OF AND FOR THE PERIOD
ENDED JULY 19,  1998 AND IS  QULAIFIED  IN ITS  ENTIRETY  BY  REFERENCE  TO SUCH
FINANCIAL STATEMENTS
</LEGEND>
       
                             
<PERIOD-TYPE>                   OTHER
<FISCAL-YEAR-END>                              DEC-31-1998
<PERIOD-START>                                 JAN-01-1998
<PERIOD-END>                                   JUL-19-1998
<CASH>                                         621
<SECURITIES>                                   0
<RECEIVABLES>                                  33,817
<ALLOWANCES>                                   4,047
<INVENTORY>                                    43,307
<CURRENT-ASSETS>                               73,656
<PP&E>                                         78,522
<DEPRECIATION>                                 48,062
<TOTAL-ASSETS>                                 135,386
<CURRENT-LIABILITIES>                          (68,293)
<BONDS>                                        (564)
<PREFERRED-MANDATORY>                          0
<PREFERRED>                                    0
<COMMON>                                       (100)
<OTHER-SE>                                     (51,750)
<TOTAL-LIABILITY-AND-EQUITY>                   (135,386)
<SALES>                                        135,131
<TOTAL-REVENUES>                               135,131
<CGS>                                          131,984
<TOTAL-COSTS>                                  15,423
<OTHER-EXPENSES>                               (18,522)
<LOSS-PROVISION>                               3,410
<INTEREST-EXPENSE>                             8,647
<INCOME-PRETAX>                                (2,401)
<INCOME-TAX>                                   32
<INCOME-CONTINUING>                            (2,433)
<DISCONTINUED>                                 0
<EXTRAORDINARY>                                82,309
<CHANGES>                                      0
<NET-INCOME>                                   79,876
<EPS-PRIMARY>                                  798,760
<EPS-DILUTED>                                  798,760