<ARTICLE> 5
<LEGEND>
THIS  SCHEDULE  CONTAINS  SUMMARY  FINANCIAL   INFORMATION  EXTRACTED  FROM  THE
FINANCIAL  STATEMENTS OF BUCKHEAD  AMERICA  CORPORATION FOR THE SIX MONTHS ENDED
JUNE 30, 1996,  AND IS QUALIFIED IN ITS ENTIRETY BY REFERENCE TO SUCH  FINANCIAL
STATEMENTS.
</LEGEND>
<MULTIPLIER> 1,000

                             

<PERIOD-TYPE>                   6-MOS
<FISCAL-YEAR-END>                          DEC-31-1996
<PERIOD-START>                             JAN-01-1996
<PERIOD-END>                               JUN-30-1996
<CASH>                                           2,922
<SECURITIES>                                     1,144
<RECEIVABLES>                                    3,646
<ALLOWANCES>                                     2,380
<INVENTORY>                                          0
<CURRENT-ASSETS>                                 5,392
<PP&E>                                          24,632
<DEPRECIATION>                                   1,949
<TOTAL-ASSETS>                                  31,748
<CURRENT-LIABILITIES>                            3,990
<BONDS>                                         15,563
<COMMON>                                            18
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                          0
<OTHER-SE>                                      11,605
<TOTAL-LIABILITY-AND-EQUITY>                    31,748
<SALES>                                          5,318
<TOTAL-REVENUES>                                 6,696
<CGS>                                            3,788  
<TOTAL-COSTS>                                    4,272
<OTHER-EXPENSES>                                   881
<LOSS-PROVISION>                                     0
<INTEREST-EXPENSE>                                 780 
<INCOME-PRETAX>                                    764
<INCOME-TAX>                                         0
<INCOME-CONTINUING>                                764
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                       764
<EPS-PRIMARY>                                      .42
<EPS-DILUTED>                                      .42