<ARTICLE> 5 <LEGEND> The Western Beef, Inc. quarterly report on Form 10-Q for the quarter ended June 28, 1996 </LEGEND> <MULTIPLIER> 1,000 <PERIOD-TYPE> 6-MOS <FISCAL-YEAR-END> JAN-03-1997 <PERIOD-START> MAR-30-1996 <PERIOD-END> JUN-28-1996 <CASH> 3,283 <SECURITIES> 0 <RECEIVABLES> 8,672 <ALLOWANCES> 582 <INVENTORY> 18,257 <CURRENT-ASSETS> 33,183 <PP&E> 52,114 <DEPRECIATION> 15,171 <TOTAL-ASSETS> 71,809 <CURRENT-LIABILITIES> 21,312 <BONDS> 10,210 <PREFERRED-MANDATORY> 0 <PREFERRED> 0 <COMMON> 273 <OTHER-SE> (147) <TOTAL-LIABILITY-AND-EQUITY> 71,809 <SALES> 84,180 <TOTAL-REVENUES> 84,180 <CGS> 64,166 <TOTAL-COSTS> 64,166 <OTHER-EXPENSES> 16,905 <LOSS-PROVISION> 0 <INTEREST-EXPENSE> 273 <INCOME-PRETAX> 2,836 <INCOME-TAX> 1,316 <INCOME-CONTINUING> 1,520 <DISCONTINUED> 0 <EXTRAORDINARY> 0 <CHANGES> 0 <NET-INCOME> 1,520 <EPS-PRIMARY> .28 <EPS-DILUTED> .28