<ARTICLE> 5 <LEGEND> THE SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM THE ARKANSAS BEST CORPORATION QUARTERLY REPORT ON FORM 10-Q FOR THE NINE MONTHS ENDED SEPTEMBER 30, 1999 AND IS QUALIFIED IN ITS ENTIRETY BY REFERENCE TO SUCH FINANCIAL STATEMENTS. </LEGEND> <MULTIPLIER> 1,000 <PERIOD-TYPE> 9-MOS <FISCAL-YEAR-END> DEC-31-1999 <PERIOD-END> SEP-30-1999 <CASH> 4,374 <SECURITIES> 0 <RECEIVABLES> 194,049 <ALLOWANCES> 5,646 <INVENTORY> 32,161 <CURRENT-ASSETS> 242,416 <PP&E> 618,850 <DEPRECIATION> 277,701 <TOTAL-ASSETS> 732,830 <CURRENT-LIABILITIES> 279,366 <BONDS> 202,370 <PREFERRED-MANDATORY> 0 <PREFERRED> 15 <COMMON> 197 <OTHER-SE> 205,216 <TOTAL-LIABILITY-AND-EQUITY> 732,830 <SALES> 139,893 <TOTAL-REVENUES> 1,266,130 <CGS> 97,992 <TOTAL-COSTS> 1,190,263 <OTHER-EXPENSES> 0 <LOSS-PROVISION> 1,831 <INTEREST-EXPENSE> 14,232 <INCOME-PRETAX> 59,427 <INCOME-TAX> 24,776 <INCOME-CONTINUING> 34,651 <DISCONTINUED> (664) <EXTRAORDINARY> 0 <CHANGES> 0 <NET-INCOME> 33,987 <EPS-BASIC> 1.57 <EPS-DILUTED> 1.43