<ARTICLE> 5
<LEGEND>
THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM THE
CONSOLIDATED FINANCIAL STATEMENTS OF KEVCO, INC. FOR THE QUARTERLY PERIOD ENDED
MARCH 31, 1999 AND IS QUALIFIED IN ITS ENTIRETY BY REFERENCE TO SUCH FINANCIAL
STATEMENTS.
</LEGEND>
       
                             
<PERIOD-TYPE>                   3-MOS
<FISCAL-YEAR-END>                          DEC-31-1999
<PERIOD-START>                              JAN-1-1999
<PERIOD-END>                               MAR-31-1999
<CASH>                                           2,006
<SECURITIES>                                         0<F1>
<RECEIVABLES>                                   63,687<F2>
<ALLOWANCES>                                       658
<INVENTORY>                                     88,420
<CURRENT-ASSETS>                               165,387
<PP&E>                                          56,850
<DEPRECIATION>                                  12,241
<TOTAL-ASSETS>                                 337,998
<CURRENT-LIABILITIES>                           81,082
<BONDS>                                        105,000
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                          0
<COMMON>                                            69
<OTHER-SE>                                      41,622
<TOTAL-LIABILITY-AND-EQUITY>                   337,998
<SALES>                                        222,785
<TOTAL-REVENUES>                               224,473
<CGS>                                          195,084
<TOTAL-COSTS>                                  221,514
<OTHER-EXPENSES>                                     0
<LOSS-PROVISION>                                     0
<INTEREST-EXPENSE>                               5,492
<INCOME-PRETAX>                                (2,533)
<INCOME-TAX>                                   (1,317)
<INCOME-CONTINUING>                            (1,216)
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                   (1,216)
<EPS-PRIMARY>                                   (0.18)
<EPS-DILUTED>                                   (0.18)
<FN>
<F1>AMOUNTS INAPPLICABLE OR NOT DISCLOSED AS A SEPARATE LINE ON THE STATEMENT OF
FINANCIAL POSITION OR RESULTS OF OPERATIONS ARE REPORTED AS 0 HEREIN.
<F2>NOTES AND ACCOUNTS RECEIVABLE - TRADE ARE REPORTED NET OF ALLOWANCES FOR
DOUBTFUL ACCOUNTS IN THE STATEMENT OF FINANCIAL POSITION.
</FN>