<ARTICLE> 5
<LEGEND>
This restated data schedule contains summary financial information extracted
from Boise Cascade Office Products Corporation's Balance Sheet at September 30,
1996, and from its Statement of Income for the nine months ended September 30,
1996.  The information presented is qualified in its entirety by reference to
such financial statements.
</LEGEND>
<RESTATED> 
<MULTIPLIER> 1,000
       
                             
<PERIOD-TYPE>                   9-MOS
<FISCAL-YEAR-END>                          DEC-31-1996
<PERIOD-END>                               SEP-30-1996
<CASH>                                           9,281
<SECURITIES>                                         0
<RECEIVABLES>                                  258,740
<ALLOWANCES>                                     4,125
<INVENTORY>                                    137,537
<CURRENT-ASSETS>                               429,352
<PP&E>                                         207,135
<DEPRECIATION>                                  85,791
<TOTAL-ASSETS>                                 781,576
<CURRENT-LIABILITIES>                          280,728
<BONDS>                                         95,053
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                          0
<COMMON>                                           625
<OTHER-SE>                                     383,689
<TOTAL-LIABILITY-AND-EQUITY>                   781,576
<SALES>                                      1,428,884
<TOTAL-REVENUES>                             1,428,884
<CGS>                                        1,055,148
<TOTAL-COSTS>                                1,055,148
<OTHER-EXPENSES>                               299,063
<LOSS-PROVISION>                                     0
<INTEREST-EXPENSE>                               5,290
<INCOME-PRETAX>                                 69,283
<INCOME-TAX>                                    28,406
<INCOME-CONTINUING>                             40,877
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                    40,877
<EPS-PRIMARY>                                      .65
<EPS-DILUTED>                                      .65