<ARTICLE> 5
<LEGEND>
THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM THE WESTERN
BEEF, INC. QUARTERLY REPORT ON FORM 10Q FOR THE QUARTER ENDED MARCH 29, 1996 AND
IS QUALIFIED IN ITS ENTIRETY BY REFERENCE TO SUCH FINANCIAL STATEMENTS.
</LEGEND>
<MULTIPLIER> 1,000
       
                             
<PERIOD-TYPE>                   3-MOS
<FISCAL-YEAR-END>                          JAN-03-1997
<PERIOD-START>                             DEC-30-1995
<PERIOD-END>                               MAR-29-1996
<CASH>                                           3,637
<SECURITIES>                                         0
<RECEIVABLES>                                    7,730
<ALLOWANCES>                                       456
<INVENTORY>                                     16,432
<CURRENT-ASSETS>                                30,651
<PP&E>                                          35,958
<DEPRECIATION>                                  14,321
<TOTAL-ASSETS>                                  68,305
<CURRENT-LIABILITIES>                           18,947
<BONDS>                                         10,794
<PREFERRED-MANDATORY>                              273
<PREFERRED>                                          0
<COMMON>                                             0
<OTHER-SE>                                       (160)
<TOTAL-LIABILITY-AND-EQUITY>                    68,305
<SALES>                                         79,349
<TOTAL-REVENUES>                                79,349
<CGS>                                           59,760
<TOTAL-COSTS>                                   59,760
<OTHER-EXPENSES>                                17,257
<LOSS-PROVISION>                                     0
<INTEREST-EXPENSE>                                 208
<INCOME-PRETAX>                                  2,332
<INCOME-TAX>                                     1,070
<INCOME-CONTINUING>                              1,262
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                     1,262
<EPS-PRIMARY>                                      .23
<EPS-DILUTED>                                      .23