<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