<ARTICLE> 5
<CIK>0000059240
<NAME> LIBERTY HOMES, INC.

                             
<PERIOD-TYPE>                   9-MOS
<FISCAL-YEAR-END>                          DEC-31-1999
<PERIOD-START>                             JAN-01-1999
<PERIOD-END>                               SEP-30-1999
<CASH>                                      16,280,000
<SECURITIES>                                         0
<RECEIVABLES>                               20,465,000
<ALLOWANCES>                                         0
<INVENTORY>                                 16,045,000
<CURRENT-ASSETS>                            57,212,000
<PP&E>                                      50,720,000
<DEPRECIATION>                              22,872,000
<TOTAL-ASSETS>                              85,060,000
<CURRENT-LIABILITIES>                       25,147,000
<BONDS>                                              0
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                          0
<COMMON>                                     3,904,000
<OTHER-SE>                                  52,317,000
<TOTAL-LIABILITY-AND-EQUITY>                85,060,000
<SALES>                                    140,742,000
<TOTAL-REVENUES>                           140,742,000
<CGS>                                      122,206,000
<TOTAL-COSTS>                               14,517,000
<OTHER-EXPENSES>                                     0
<LOSS-PROVISION>                                     0
<INTEREST-EXPENSE>                                   0
<INCOME-PRETAX>                              4,452,000
<INCOME-TAX>                                 1,864,000
<INCOME-CONTINUING>                          2,588,000
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                 2,588,000
<EPS-BASIC>                                        .66
<EPS-DILUTED>                                      .66