<ARTICLE> 5
<LEGEND>
THE SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM THE ARKANSAS
BEST CORPORATION QUARTERLY REPORT ON FORM 10-Q FOR THE THREE MONTHS ENDED MARCH
31, 1998 AS RESTATED FOR DISCONTINUED OPERATIONS AND IS QUALIFIED IN ITS 
ENTIRETY BY REFERENCE TO SUCH FINANCIAL STATEMENTS.
</LEGEND>
<MULTIPLIER> 1,000
       
                             
<PERIOD-TYPE>                   3-MOS
<FISCAL-YEAR-END>                          DEC-31-1998
<PERIOD-END>                               MAR-31-1998
<CASH>                                         (4,018)
<SECURITIES>                                         0
<RECEIVABLES>                                  160,315
<ALLOWANCES>                                     6,849
<INVENTORY>                                     31,195
<CURRENT-ASSETS>                               216,753
<PP&E>                                         521,282
<DEPRECIATION>                                 230,807
<TOTAL-ASSETS>                                 680,446
<CURRENT-LIABILITIES>                          249,139
<BONDS>                                        200,424
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                         15
<COMMON>                                           196
<OTHER-SE>                                     151,601
<TOTAL-LIABILITY-AND-EQUITY>                   680,446
<SALES>                                         37,067
<TOTAL-REVENUES>                               376,945
<CGS>                                           27,015
<TOTAL-COSTS>                                  365,627
<OTHER-EXPENSES>                                     0
<LOSS-PROVISION>                                   893
<INTEREST-EXPENSE>                               4,382
<INCOME-PRETAX>                                  6,405
<INCOME-TAX>                                     2,647
<INCOME-CONTINUING>                              3,758
<DISCONTINUED>                                   (140)
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                     3,618
<EPS-PRIMARY>                                      .13
<EPS-DILUTED>                                      .13