<ARTICLE> 5

<LEGEND>
THIS  SCHEDULE  CONTAINS  SUMMARY  FINANCIAL   INFORMATION  EXTRACTED  FROM  THE
FINANCIAL  STATEMENTS OF BUCKHEAD AMERICA CORPORATION FOR THE THREE MONTHS ENDED
MARCH 31, 2000 AND IS QUALIFIED  IN ITS ENTIRETY BY REFERENCE TO SUCH  FINANCIAL
STATEMENTS.
</LEGEND>
<MULTIPLIER> 1,000

                                                         
<PERIOD-TYPE>                                        3-MOS
<FISCAL-YEAR-END>                                    DEC-31-2000
<PERIOD-START>                                       JAN-01-2000
<PERIOD-END>                                         MAR-31-2000
<CASH>                                                     1,395
<SECURITIES>                                               1,323
<RECEIVABLES>                                              4,348
<ALLOWANCES>                                                 376
<INVENTORY>                                                   34
<CURRENT-ASSETS>                                          13,370
<PP&E>                                                    43,622
<DEPRECIATION>                                             4,097
<TOTAL-ASSETS>                                            57,483
<CURRENT-LIABILITIES>                                     10,814
<BONDS>                                                   31,814
<PREFERRED-MANDATORY>                                          0
<PREFERRED>                                                3,000
<COMMON>                                                      21
<OTHER-SE>                                                19,079
<TOTAL-LIABILITY-AND-EQUITY>                              57,483
<SALES>                                                    5,951
<TOTAL-REVENUES>                                           6,550
<CGS>                                                      4,933
<TOTAL-COSTS>                                              5,354
<OTHER-EXPENSES>                                             863
<LOSS-PROVISION>                                               0
<INTEREST-EXPENSE>                                           715
<INCOME-PRETAX>                                             (382)
<INCOME-TAX>                                                (150)
<INCOME-CONTINUING>                                         (232)
<DISCONTINUED>                                                 0
<EXTRAORDINARY>                                                0
<CHANGES>                                                      0
<NET-INCOME>                                                (232)
<EPS-BASIC>                                                (0.15)
<EPS-DILUTED>                                              (0.15)