<ARTICLE> 5
<LEGEND>
THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM THE
FINANCIAL STATEMENTS OF BOYD BROS TRANSPORTATION FOR THE YEAR ENDED DECEMBER 31,
1999 AND IS QUALIFIED IN ITS ENTIRETY BY REFERENCE TO SUCH FINANCIAL STATEMENTS.
</LEGEND>

                             
<PERIOD-TYPE>                   YEAR
<FISCAL-YEAR-END>                          DEC-31-1999
<PERIOD-START>                             JAN-01-1999
<PERIOD-END>                               DEC-31-1999
<CASH>                                       1,006,826
<SECURITIES>                                   250,000
<RECEIVABLES>                               12,475,739
<ALLOWANCES>                                  (347,000)
<INVENTORY>                                    326,202
<CURRENT-ASSETS>                            22,369,559
<PP&E>                                      90,562,678
<DEPRECIATION>                             (28,680,556)
<TOTAL-ASSETS>                              99,455,768
<CURRENT-LIABILITIES>                       23,418,931
<BONDS>                                     34,688,582
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                          0
<COMMON>                                         4,082
<OTHER-SE>                                  30,389,209
<TOTAL-LIABILITY-AND-EQUITY>                99,455,768
<SALES>                                    133,137,272
<TOTAL-REVENUES>                                     0
<CGS>                                                0
<TOTAL-COSTS>                              124,919,580
<OTHER-EXPENSES>                                     0
<LOSS-PROVISION>                                     0
<INTEREST-EXPENSE>                           2,330,170
<INCOME-PRETAX>                              5,887,522
<INCOME-TAX>                                 2,430,152
<INCOME-CONTINUING>                          3,457,370
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                 3,457,370
<EPS-BASIC>                                        .99
<EPS-DILUTED>                                      .99