<ARTICLE> 5
<LEGEND>
THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM THE
FINANCIAL STATEMENTS OF DORSEY TRAILERS, INC. FOR THE YEAR ENDED DECEMBER 31,
1999 AND IS QUALIFIED IN ITS ENTIRETY BY REFERENCE TO SUCH FINANCIAL STATEMENTS.
</LEGEND>
<CIK> 0000924117
<NAME> DORSEY TRAILERS, INC.
<MULTIPLIER> 1,000
<CURRENCY> U.S. DOLLARS

                             
<PERIOD-TYPE>                   YEAR
<FISCAL-YEAR-END>                          DEC-31-1999
<PERIOD-START>                             JAN-01-1999
<PERIOD-END>                               DEC-31-1999
<EXCHANGE-RATE>                                      1
<CASH>                                               7
<SECURITIES>                                         0
<RECEIVABLES>                                   10,790
<ALLOWANCES>                                      (100)
<INVENTORY>                                     16,058
<CURRENT-ASSETS>                                30,262
<PP&E>                                          19,448
<DEPRECIATION>                                 (11,654)
<TOTAL-ASSETS>                                  42,273
<CURRENT-LIABILITIES>                           24,900
<BONDS>                                         19,557
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                          0
<COMMON>                                            50
<OTHER-SE>                                      (2,234)
<TOTAL-LIABILITY-AND-EQUITY>                    42,273
<SALES>                                        172,648
<TOTAL-REVENUES>                               172,648
<CGS>                                          163,884
<TOTAL-COSTS>                                  163,884
<OTHER-EXPENSES>                                 6,266
<LOSS-PROVISION>                                   100
<INTEREST-EXPENSE>                               2,034
<INCOME-PRETAX>                                    364
<INCOME-TAX>                                    (2,056)
<INCOME-CONTINUING>                              2,420
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                     2,420
<EPS-BASIC>                                       0.48
<EPS-DILUTED>                                     0.48