<ARTICLE> 5
<LEGEND>
THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM THE
FINANCIAL STATEMENTS OF BUCKHEAD AMERICA CORPORATION FOR THE THREE MONTHS
ENDED MARCH 31, 1996, AND IS QUALIFIED IN ITS ENTIRETY BY REFERENCE TO SUCH
FINANCIAL STATEMENTS.
</LEGEND>
<MULTIPLIER> 1,000

                             

<PERIOD-TYPE>                   3-MOS
<FISCAL-YEAR-END>                          DEC-31-1996
<PERIOD-START>                             JAN-01-1996
<PERIOD-END>                               MAR-31-1996
<CASH>                                           2,799
<SECURITIES>                                     1,735
<RECEIVABLES>                                    3,905
<ALLOWANCES>                                     2,380
<INVENTORY>                                          0
<CURRENT-ASSETS>                                 6,184
<PP&E>                                          24,518
<DEPRECIATION>                                   1,730
<TOTAL-ASSETS>                                  32,349
<CURRENT-LIABILITIES>                            4,852
<BONDS>                                         15,624
<COMMON>                                            18
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                          0
<OTHER-SE>                                      11,325
<TOTAL-LIABILITY-AND-EQUITY>                    32,349
<SALES>                                          2,881
<TOTAL-REVENUES>                                 3,447
<CGS>                                            1,890  
<TOTAL-COSTS>                                    2,127
<OTHER-EXPENSES>                                   435
<LOSS-PROVISION>                                     0
<INTEREST-EXPENSE>                                 382 
<INCOME-PRETAX>                                    503
<INCOME-TAX>                                         0
<INCOME-CONTINUING>                                503
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                       503
<EPS-PRIMARY>                                      .28
<EPS-DILUTED>                                      .28