<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