<ARTICLE> 5 <LEGEND> This restated data schedule contains summary financial information extracted from Boise Cascade Office Products Corporation's Balance Sheet at December 31, 1996, and from its Statement of Income for the year ended December 31, 1996, and is qualified in its entirety by reference to such financial statements. </LEGEND> <RESTATED> <MULTIPLIER> 1,000 <PERIOD-TYPE> 12-MOS <FISCAL-YEAR-END> DEC-31-1996 <PERIOD-END> DEC-31-1996 <CASH> 12,762 <SECURITIES> 0 <RECEIVABLES> 289,224 <ALLOWANCES> 3,887 <INVENTORY> 171,748 <CURRENT-ASSETS> 499,188 <PP&E> 223,542 <DEPRECIATION> (90,980) <TOTAL-ASSETS> 905,362 <CURRENT-LIABILITIES> 330,547 <BONDS> 140,024 <PREFERRED-MANDATORY> 0 <PREFERRED> 0 <COMMON> 628 <OTHER-SE> 404,157 <TOTAL-LIABILITY-AND-EQUITY> 905,362 <SALES> 1,985,564 <TOTAL-REVENUES> 1,985,564 <CGS> 1,467,368 <TOTAL-COSTS> 1,467,368 <OTHER-EXPENSES> 416,896 <LOSS-PROVISION> 0 <INTEREST-EXPENSE> 7,766 <INCOME-PRETAX> 93,812 <INCOME-TAX> 38,463 <INCOME-CONTINUING> 55,349 <DISCONTINUED> 0 <EXTRAORDINARY> 0 <CHANGES> 0 <NET-INCOME> 55,349 <EPS-PRIMARY> .88 <EPS-DILUTED> .88