<ARTICLE> 5
<LEGEND>
THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM THE HEAFNER
TIRE GROUP, INC. CONSOLIDATED FINANCIAL STATEMENTS AND IS QUALIFIED IN ITS
ENTIRETY BY REFERENCE TO SUCH FINANCIAL STATEMENTS. CERTAIN 1999 AMOUNTS HAVE
BEEN RECLASSIFIED TO CONFORM WITH THE 2000 PRESENTATION.
</LEGEND>
<RESTATED>
<MULTIPLIER> 1,000

                             
<PERIOD-TYPE>                   3-MOS
<FISCAL-YEAR-END>                          DEC-31-1999
<PERIOD-START>                             JAN-01-1999
<PERIOD-END>                               MAR-31-1999
<CASH>                                           6,249
<SECURITIES>                                         0
<RECEIVABLES>                                  114,713
<ALLOWANCES>                                     3,115
<INVENTORY>                                    146,258
<CURRENT-ASSETS>                               277,491
<PP&E>                                          60,005
<DEPRECIATION>                                  15,042
<TOTAL-ASSETS>                                 450,792
<CURRENT-LIABILITIES>                          206,034
<BONDS>                                        162,225
<PREFERRED-MANDATORY>                           11,353
<PREFERRED>                                          0
<COMMON>                                            51
<OTHER-SE>                                      16,851
<TOTAL-LIABILITY-AND-EQUITY>                   450,792
<SALES>                                        239,392
<TOTAL-REVENUES>                               239,392
<CGS>                                          181,343
<TOTAL-COSTS>                                  236,731
<OTHER-EXPENSES>                                  (398)
<LOSS-PROVISION>                                     0
<INTEREST-EXPENSE>                               5,112
<INCOME-PRETAX>                                 (2,053)
<INCOME-TAX>                                      (860)
<INCOME-CONTINUING>                             (1,193)
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                    (1,193)
<EPS-BASIC>                                      (0.23)
<EPS-DILUTED>                                    (0.23)