<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, 1998 as restated for discontinued operations and is qualified in
its entirety by reference to such financial statements.
</LEGEND>
<RESTATED>
<MULTIPLIER> 1,000

                             
<PERIOD-TYPE>                   9-MOS
<FISCAL-YEAR-END>                          DEC-31-1998
<PERIOD-END>                               SEP-30-1998
<CASH>                                           4,405
<SECURITIES>                                         0
<RECEIVABLES>                                  168,215
<ALLOWANCES>                                     7,104
<INVENTORY>                                     31,509
<CURRENT-ASSETS>                               246,570
<PP&E>                                         564,820
<DEPRECIATION>                                 246,298
<TOTAL-ASSETS>                                 729,332
<CURRENT-LIABILITIES>                          263,242
<BONDS>                                        224,956
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                         15
<COMMON>                                           196
<OTHER-SE>                                     164,946
<TOTAL-LIABILITY-AND-EQUITY>                   729,332
<SALES>                                        135,044
<TOTAL-REVENUES>                             1,202,951
<CGS>                                           96,988
<TOTAL-COSTS>                                1,151,881
<OTHER-EXPENSES>                                     0
<LOSS-PROVISION>                                 2,899
<INTEREST-EXPENSE>                              13,389
<INCOME-PRETAX>                                 34,340
<INCOME-TAX>                                    13,888
<INCOME-CONTINUING>                             20,452
<DISCONTINUED>                                 (1,340)
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                    19,112
<EPS-BASIC>                                        .81
<EPS-DILUTED>                                      .80