<ARTICLE> 5
<CIK> 0000101462
<NAME> UNITED REFINING COMPANY

                             
<PERIOD-TYPE>                   9-MOS
<FISCAL-YEAR-END>                          AUG-30-2000
<PERIOD-START>                             SEP-30-1999
<PERIOD-END>                               MAY-31-2000
<CASH>                                           7,133
<SECURITIES>                                         0
<RECEIVABLES>                                   43,091
<ALLOWANCES>                                       572
<INVENTORY>                                     96,849
<CURRENT-ASSETS>                               160,273
<PP&E>                                         284,419
<DEPRECIATION>                                  74,178
<TOTAL-ASSETS>                                 381,503
<CURRENT-LIABILITIES>                           96,579
<BONDS>                                        200,976
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                          0
<COMMON>                                             0
<OTHER-SE>                                      50,543
<TOTAL-LIABILITY-AND-EQUITY>                   381,503
<SALES>                                        772,525
<TOTAL-REVENUES>                               772,525
<CGS>                                          683,384
<TOTAL-COSTS>                                   59,529
<OTHER-EXPENSES>                                     0
<LOSS-PROVISION>                                   353
<INTEREST-EXPENSE>                              17,626
<INCOME-PRETAX>                                  3,810
<INCOME-TAX>                                     1,688
<INCOME-CONTINUING>                              2,122
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                     2,122
<EPS-BASIC>                                        0.0
<EPS-DILUTED>                                      0.0