<ARTICLE> 5
<LEGEND>
THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM THE J.B.
WILLIAMS HOLDINGS, INC. FINANCIAL STATEMENTS FOR THE QUARTERLY PERIOD ENDED
SEPTEMBER 30, 1997 AND IS QUALIFIED IN ITS ENTIRETY BY REFERENCE TO SUCH
FINANCIAL STATEMENTS.
</LEGEND>
       
                             
<PERIOD-TYPE>                   9-MOS
<FISCAL-YEAR-END>                          DEC-31-1997
<PERIOD-END>                               SEP-30-1997
<CASH>                                           5,662
<SECURITIES>                                         0
<RECEIVABLES>                                    9,714
<ALLOWANCES>                                       340
<INVENTORY>                                     12,626
<CURRENT-ASSETS>                                28,641
<PP&E>                                           2,300
<DEPRECIATION>                                   1,298
<TOTAL-ASSETS>                                  77,555
<CURRENT-LIABILITIES>                            9,998
<BONDS>                                         50,345
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                          0
<COMMON>                                         9,600
<OTHER-SE>                                       7,612
<TOTAL-LIABILITY-AND-EQUITY>                    77,555
<SALES>                                         38,892
<TOTAL-REVENUES>                                38,892
<CGS>                                           12,783
<TOTAL-COSTS>                                   12,783
<OTHER-EXPENSES>                                21,993
<LOSS-PROVISION>                                     0
<INTEREST-EXPENSE>                               3,724
<INCOME-PRETAX>                                  1,142
<INCOME-TAX>                                       445
<INCOME-CONTINUING>                              1,142
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                       697
<EPS-PRIMARY>                                        0
<EPS-DILUTED>                                        0