<ARTICLE> 5 <LEGEND> THE SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM THE ARKANSAS BEST CORPORATION QUARTERLY REPORT ON FORM 10-Q FOR THE QUARTER ENDED SEPTEMBER 30, 1997 AND IS QUALIFIED IN ITS ENTIRETY BY REFERENCE TO SUCH FINANCIAL STATEMENTS. </LEGEND> <MULTIPLIER> 1,000 <PERIOD-TYPE> 9-MOS <FISCAL-YEAR-END> DEC-31-1997 <PERIOD-END> SEP-30-1997 <CASH> 0 <SECURITIES> 0 <RECEIVABLES> 195,640 <ALLOWANCES> 5,481 <INVENTORY> 31,531 <CURRENT-ASSETS> 263,863 <PP&E> 510,871 <DEPRECIATION> 218,207 <TOTAL-ASSETS> 744,232 <CURRENT-LIABILITIES> 283,236 <BONDS> 223,859 <PREFERRED-MANDATORY> 0 <PREFERRED> 15 <COMMON> 196 <OTHER-SE> 145,025 <TOTAL-LIABILITY-AND-EQUITY> 744,232 <SALES> 119,277 <TOTAL-REVENUES> 1,243,582 <CGS> 87,908 <TOTAL-COSTS> 1,192,591 <OTHER-EXPENSES> 0 <LOSS-PROVISION> 833 <INTEREST-EXPENSE> 19,100 <INCOME-PRETAX> 32,300 <INCOME-TAX> 16,185 <INCOME-CONTINUING> 16,115 <DISCONTINUED> (5,622) <EXTRAORDINARY> 0 <CHANGES> 0 <NET-INCOME> 10,493 <EPS-PRIMARY> .36 <EPS-DILUTED> .36