<ARTICLE> 5
<LEGEND>
THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM THE
J. B. WILLIAMS HOLDINGS, INC. FINANCIAL STATEMENTS FOR THE QUARTERLY PERIOD
ENDED MARCH 31, 1998 AND IS QUALIFIED IN ITS ENTIRETY BY REFERENCE TO SUCH
FINANCIAL STATEMENTS.
</LEGEND>
<MULTIPLIER>                            1,000
<CURRENCY>                              US$
       
                                    
<PERIOD-TYPE>                          3-MOS
<FISCAL-YEAR-END>                      DEC-31-1998
<PERIOD-START>                         JAN-01-1998
<PERIOD-END>                           MAR-31-1998
<EXCHANGE-RATE>                                                        1
<CASH>                                                             6,160
<SECURITIES>                                                           0
<RECEIVABLES>                                                      9,198
<ALLOWANCES>                                                         550
<INVENTORY>                                                       11,977
<CURRENT-ASSETS>                                                  27,657
<PP&E>                                                             2,518
<DEPRECIATION>                                                     1,524
<TOTAL-ASSETS>                                                    77,364
<CURRENT-LIABILITIES>                                              9,385
<BONDS>                                                           50,345
<PREFERRED-MANDATORY>                                                  0
<PREFERRED>                                                            0
<COMMON>                                                          10,796
<OTHER-SE>                                                         5,966
<TOTAL-LIABILITY-AND-EQUITY>                                      77,364
<SALES>                                                           15,777
<TOTAL-REVENUES>                                                  15,777
<CGS>                                                              5,727
<TOTAL-COSTS>                                                      5,727
<OTHER-EXPENSES>                                                   9,146
<LOSS-PROVISION>                                                       0
<INTEREST-EXPENSE>                                                 1,438
<INCOME-PRETAX>                                                     (534)
<INCOME-TAX>                                                        (208)
<INCOME-CONTINUING>                                                 (534)
<DISCONTINUED>                                                         0
<EXTRAORDINARY>                                                        0
<CHANGES>                                                              0
<NET-INCOME>                                                        (326)
<EPS-PRIMARY>                                                          0
<EPS-DILUTED>                                                          0