<ARTICLE> 5 <LEGEND> The Schedule contains summary financial information extracted from the financial statements for P-B Capital Return Futures Fund 3, L.P. and is qualified in its entirety by reference to such financial statements </LEGEND> <RESTATED> <CIK> 0000857850 <NAME> P-B Capital Return Futures Fund 3, L.P. <MULTIPLIER> 1 <FISCAL-YEAR-END> Dec-31-1999 <PERIOD-START> Jan-1-1999 <PERIOD-END> Mar-31-1999 <PERIOD-TYPE> 3-MOS <CASH> 2,915,754 <SECURITIES> 10,051,725 <RECEIVABLES> 0 <ALLOWANCES> 0 <INVENTORY> 0 <CURRENT-ASSETS> 12,967,479 <PP&E> 0 <DEPRECIATION> 0 <TOTAL-ASSETS> 12,967,479 <CURRENT-LIABILITIES> 967,572 <BONDS> 0 <PREFERRED-MANDATORY> 0 <PREFERRED> 0 <COMMON> 0 <OTHER-SE> 11,999,907 <TOTAL-LIABILITY-AND-EQUITY> 12,967,479 <SALES> 0 <TOTAL-REVENUES> 525,142 <CGS> 0 <TOTAL-COSTS> 0 <OTHER-EXPENSES> 382,291 <LOSS-PROVISION> 0 <INTEREST-EXPENSE> 0 <INCOME-PRETAX> 0 <INCOME-TAX> 0 <INCOME-CONTINUING> 0 <DISCONTINUED> 0 <EXTRAORDINARY> 0 <CHANGES> 0 <NET-INCOME> 142,851 <EPS-PRIMARY> 1.70 <EPS-DILUTED> 0