<ARTICLE> 5
<LEGEND>   
THE FINANCIAL STATEMENTS OF COST PLUS, INC. FOR THE SIX MONTHS ENDED AUGUST 2,
1997 AND THE NINE MONTHS ENDED NOVEMBER 1, 1997.
</LEGEND>
<RESTATED> 
<MULTIPLIER> 1,000
       
                                                  
<PERIOD-TYPE>                   6-MOS                   9-MOS
<FISCAL-YEAR-END>                          JAN-31-1998             JAN-31-1998
<PERIOD-START>                             FEB-02-1997             FEB-02-1997
<PERIOD-END>                               AUG-02-1997             NOV-01-1997
<CASH>                                             786                     567
<SECURITIES>                                         0                       0
<RECEIVABLES>                                        0                   1,050
<ALLOWANCES>                                         0                       0
<INVENTORY>                                     50,557                  72,165
<CURRENT-ASSETS>                                53,952                  78,291
<PP&E>                                          95,382                  87,778
<DEPRECIATION>                                  33,923                  35,023
<TOTAL-ASSETS>                                 123,682                 142,028
<CURRENT-LIABILITIES>                           28,992                  34,516
<BONDS>                                              0                       0
<PREFERRED-MANDATORY>                                0                       0
<PREFERRED>                                          0                       0
<COMMON>                                            82                      87
<OTHER-SE>                                      74,226                  84,136
<TOTAL-LIABILITY-AND-EQUITY>                   123,682                 142,028
<SALES>                                         95,819                 150,506
<TOTAL-REVENUES>                                95,819                 150,506
<CGS>                                           62,364                  97,964
<TOTAL-COSTS>                                   94,548                 150,733
<OTHER-EXPENSES>                                     0                       0
<LOSS-PROVISION>                                     0                       0
<INTEREST-EXPENSE>                                 781                   1,370
<INCOME-PRETAX>                                    490                 (1,597)
<INCOME-TAX>                                       196                   (639)
<INCOME-CONTINUING>                                294                   (958)
<DISCONTINUED>                                       0                       0
<EXTRAORDINARY>                                      0                       0
<CHANGES>                                            0                       0
<NET-INCOME>                                       294                   (958)
<EPS-PRIMARY>                                     0.04                  (0.12)
<EPS-DILUTED>                                     0.03                  (0.12)