<ARTICLE> 5 <LEGEND> THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM THE WESTERN BEEF, INC. QUARTERLY REPORT ON FORM 10-Q FOR THE QUARTER ENDED MARCH 31, 1995 AND IS QUALIFIED IN ITS ENTIRETY BY REFERENCE TO SUCH FINANCIAL STATEMENTS. </LEGEND> <MULTIPLIER> 1,000 <PERIOD-TYPE> 3-MOS <FISCAL-YEAR-END> DEC-29-1995 <PERIOD-START> DEC-31-1994 <PERIOD-END> MAR-31-1995 <CASH> 3,744 <SECURITIES> 0 <RECEIVABLES> 7453 <ALLOWANCES> 272 <INVENTORY> 13967 <CURRENT-ASSETS> 28042 <PP&E> 41985 <DEPRECIATION> 15026 <TOTAL-ASSETS> 56122 <CURRENT-LIABILITIES> 17381 <BONDS> 6718 <COMMON> 273 <PREFERRED-MANDATORY> 0 <PREFERRED> 0 <OTHER-SE> 31750 <TOTAL-LIABILITY-AND-EQUITY> 56122 <SALES> 67574 <TOTAL-REVENUES> 67574 <CGS> 52048 <TOTAL-COSTS> 52048 <OTHER-EXPENSES> 13817 <LOSS-PROVISION> 0 <INTEREST-EXPENSE> 195 <INCOME-PRETAX> 1514 <INCOME-TAX> 717 <INCOME-CONTINUING> 797 <DISCONTINUED> 0 <EXTRAORDINARY> 0 <CHANGES> 0 <NET-INCOME> 797 <EPS-PRIMARY> .15 <EPS-DILUTED> .15