<ARTICLE> 5

<LEGEND>
THIS  SCHEDULE  CONTAINS  SUMMARY  FINANCIAL   INFORMATION  EXTRACTED  FROM  THE
FINANCIAL  STATEMENTS OF BUCKHEAD AMERICA  CORPORATION FOR THE NINE MONTHS ENDED
SEPTEMBER  30,  1999 AND IS  QUALIFIED  IN ITS  ENTIRETY  BY  REFERENCE  TO SUCH
FINANCIAL STATEMENTS.
</LEGEND>
<MULTIPLIER> 1,000


                                                         
<PERIOD-TYPE>                                               9-MOS
<FISCAL-YEAR-END>                                           DEC-31-1999
<PERIOD-START>                                              JAN-01-1999
<PERIOD-END>                                                SEP-30-1999
<CASH>                                                      3,124
<SECURITIES>                                                2,590
<RECEIVABLES>                                               4,264
<ALLOWANCES>                                                376
<INVENTORY>                                                 40
<CURRENT-ASSETS>                                            8,632
<PP&E>                                                      39,671
<DEPRECIATION>                                              3,482
<TOTAL-ASSETS>                                              57,199
<CURRENT-LIABILITIES>                                       4,602
<BONDS>                                                     30,367
<PREFERRED-MANDATORY>                                       0
<PREFERRED>                                                 3,000
<COMMON>                                                    21
<OTHER-SE>                                                  19,899
<TOTAL-LIABILITY-AND-EQUITY>                                57,199
<SALES>                                                     19,447
<TOTAL-REVENUES>                                            25,141
<CGS>                                                       15,734
<TOTAL-COSTS>                                               16,952
<OTHER-EXPENSES>                                            2,386
<LOSS-PROVISION>                                            0
<INTEREST-EXPENSE>                                          2,364
<INCOME-PRETAX>                                             3,439
<INCOME-TAX>                                                1,385
<INCOME-CONTINUING>                                         2,054
<DISCONTINUED>                                              0
<EXTRAORDINARY>                                             0
<CHANGES>                                                   0
<NET-INCOME>                                                2,054
<EPS-BASIC>                                                 0.93
<EPS-DILUTED>                                               0.72