<ARTICLE> 5
<LEGEND>
This restated data schedule contains summary financial information extracted
from Boise Cascade Office Products Corporation's Balance Sheet at March 31,
1997, and from its Statement of Income for the three months ended March 31,
1997.  The information presented is qualified in its entirety by reference
to such financial statements.
</LEGEND>
<RESTATED> 
<MULTIPLIER> 1,000
       
                             
<PERIOD-TYPE>                   3-MOS
<FISCAL-YEAR-END>                          DEC-31-1997
<PERIOD-END>                               MAR-31-1997
<CASH>                                          22,762
<SECURITIES>                                         0
<RECEIVABLES>                                  296,897
<ALLOWANCES>                                     3,900
<INVENTORY>                                    164,748
<CURRENT-ASSETS>                               514,326
<PP&E>                                         238,976
<DEPRECIATION>                                  96,492
<TOTAL-ASSETS>                                 943,107
<CURRENT-LIABILITIES>                          323,031
<BONDS>                                        170,016
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                          0
<COMMON>                                           629
<OTHER-SE>                                     420,769
<TOTAL-LIABILITY-AND-EQUITY>                   943,107
<SALES>                                        597,871
<TOTAL-REVENUES>                               597,871
<CGS>                                          446,999
<TOTAL-COSTS>                                  446,999
<OTHER-EXPENSES>                               122,577
<LOSS-PROVISION>                                     0
<INTEREST-EXPENSE>                               3,075
<INCOME-PRETAX>                                 25,269
<INCOME-TAX>                                    10,360
<INCOME-CONTINUING>                             14,909
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                    14,909
<EPS-PRIMARY>                                      .24
<EPS-DILUTED>                                      .23