<ARTICLE> 5 <CIK> 0001067919 <NAME> SIMONDS INDUSTRIES INC. <MULTIPLIER> 1,000 <CURRENCY> U.S. DOLLARS <PERIOD-TYPE> YEAR 6-MOS <FISCAL-YEAR-END> DEC-27-1997 JAN-02-1999 <PERIOD-START> DEC-28-1996 DEC-28-1997 <PERIOD-END> DEC-27-1997 JUN-27-1998 <EXCHANGE-RATE> 1 1 <CASH> 1,255 835 <SECURITIES> 0 0 <RECEIVABLES> 16,185 18,842 <ALLOWANCES> 806 924 <INVENTORY> 22,576 28,697 <CURRENT-ASSETS> 43,277 51,942 <PP&E> 34,964 39,611 <DEPRECIATION> 5,308 6,655 <TOTAL-ASSETS> 95,343 108,594 <CURRENT-LIABILITIES> 21,626 28,216 <BONDS> 51,692 59,882 <PREFERRED-MANDATORY> 0 0 <PREFERRED> 0 0 <COMMON> 1 1 <OTHER-SE> 21,614 24,703 <TOTAL-LIABILITY-AND-EQUITY> 95,343 108,594 <SALES> 114,182 62,641 <TOTAL-REVENUES> 114,182 62,641 <CGS> 78,798 42,281 <TOTAL-COSTS> 78,798 42,281 <OTHER-EXPENSES> 21,149 11,961 <LOSS-PROVISION> 0 0 <INTEREST-EXPENSE> 4,963 2,477 <INCOME-PRETAX> 8,752 5,755 <INCOME-TAX> 3,751 2,441 <INCOME-CONTINUING> 5,001 3,314 <DISCONTINUED> 0 0 <EXTRAORDINARY> 0 0 <CHANGES> 0 0 <NET-INCOME> 5,001 3,314 <EPS-PRIMARY> 0 0 <EPS-DILUTED> 0 0