<ARTICLE> 5 <CIK> 0000101462 <NAME> UNITED REFINING CO. <PERIOD-TYPE> 6-MOS <FISCAL-YEAR-END> AUG-31-2000 <PERIOD-START> SEP-01-1999 <PERIOD-END> FEB-29-2000 <CASH> 6,255 <SECURITIES> 0 <RECEIVABLES> 35,965 <ALLOWANCES> 526 <INVENTORY> 76,813 <CURRENT-ASSETS> 128,112 <PP&E> 283,195 <DEPRECIATION> 71,629 <TOTAL-ASSETS> 351,252 <CURRENT-LIABILITIES> 69,655 <BONDS> 201,013 <PREFERRED-MANDATORY> 0 <PREFERRED> 0 <COMMON> 0 <OTHER-SE> 48,692 <TOTAL-LIABILITY-AND-EQUITY> 351,252 <SALES> 495,760 <TOTAL-REVENUES> 495,760 <CGS> 438,567 <TOTAL-COSTS> 39,856 <OTHER-EXPENSES> 0 <LOSS-PROVISION> 131 <INTEREST-EXPENSE> 11,719 <INCOME-PRETAX> 587 <INCOME-TAX> 316 <INCOME-CONTINUING> 271 <DISCONTINUED> 0 <EXTRAORDINARY> 0 <CHANGES> 0 <NET-INCOME> 271 <EPS-BASIC> 0 <EPS-DILUTED> 0