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

                                 

<PERIOD-TYPE>                       9-MOS
<FISCAL-YEAR-END>                                DEC-31-1996
<PERIOD-START>                                   JAN-01-1996
<PERIOD-END>                                     SEP-30-1996
<CASH>                                                 2,419
<SECURITIES>                                             671
<RECEIVABLES>                                          3,381
<ALLOWANCES>                                           2,249
<INVENTORY>                                                0
<CURRENT-ASSETS>                                       4,500
<PP&E>                                                26,532
<DEPRECIATION>                                         2,160
<TOTAL-ASSETS>                                        32,612
<CURRENT-LIABILITIES>                                  3,496
<BONDS>                                               16,577
<PREFERRED-MANDATORY>                                      0
<PREFERRED>                                                0
<COMMON>                                                  18
<OTHER-SE>                                            11,917
<TOTAL-LIABILITY-AND-EQUITY>                          32,612
<SALES>                                                7,763
<TOTAL-REVENUES>                                      10,168
<CGS>                                                  5,593
<TOTAL-COSTS>                                          6,315
<OTHER-EXPENSES>                                       1,618
<LOSS-PROVISION>                                           0
<INTEREST-EXPENSE>                                     1,144
<INCOME-PRETAX>                                        1,091
<INCOME-TAX>                                               0
<INCOME-CONTINUING>                                    1,091
<DISCONTINUED>                                             0
<EXTRAORDINARY>                                            0
<CHANGES>                                                  0
<NET-INCOME>                                           1,091
<EPS-PRIMARY>                                            .60
<EPS-DILUTED>                                            .60