<ARTICLE> 5
<LEGEND>
This schedule contains financial information extracted from the Company's Form
10-K for the fiscal year ended August 31, 1999 and is qualified in its entirety
by reference to such financial statements.
</LEGEND>
<CIK> 0000101462
<NAME> UNITED REFINING CO.
<MULTIPLIER> 1,000

                             
<PERIOD-TYPE>                   YEAR
<FISCAL-YEAR-END>                          AUG-31-1999
<PERIOD-START>                             SEP-01-1998
<PERIOD-END>                               AUG-31-1999
<CASH>                                           8,925
<SECURITIES>                                         0
<RECEIVABLES>                                   33,239
<ALLOWANCES>                                       365
<INVENTORY>                                     70,728
<CURRENT-ASSETS>                               123,038
<PP&E>                                         279,895
<DEPRECIATION>                                  66,473
<TOTAL-ASSETS>                                 349,240
<CURRENT-LIABILITIES>                           69,835
<BONDS>                                        200,956
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                          0
<COMMON>                                             0
<OTHER-SE>                                      48,421
<TOTAL-LIABILITY-AND-EQUITY>                   349,240
<SALES>                                        757,326
<TOTAL-REVENUES>                               757,326
<CGS>                                          652,370
<TOTAL-COSTS>                                   77,487
<OTHER-EXPENSES>                                     0
<LOSS-PROVISION>                                   195
<INTEREST-EXPENSE>                              23,251
<INCOME-PRETAX>                                (2,605)
<INCOME-TAX>                                   (1,006)
<INCOME-CONTINUING>                            (1,599)
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                        4,783
<NET-INCOME>                                     3,184
<EPS-BASIC>                                          0
<EPS-DILUTED>                                        0