<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. </LEGEND> <RESTATED> <MULTIPLIER> 1,000 <PERIOD-TYPE> 9-MOS <FISCAL-YEAR-END> DEC-31-1999 <PERIOD-START> JAN-01-1999 <PERIOD-END> SEP-30-1999 <CASH> 10,868 <SECURITIES> 0 <RECEIVABLES> 132,775 <ALLOWANCES> 4,980 <INVENTORY> 154,046 <CURRENT-ASSETS> 306,716 <PP&E> 64,919 <DEPRECIATION> 19,507 <TOTAL-ASSETS> 478,733 <CURRENT-LIABILITIES> 226,137 <BONDS> 161,693 <PREFERRED-MANDATORY> 11,353 <PREFERRED> 0 <COMMON> 53 <OTHER-SE> 14,022 <TOTAL-LIABILITY-AND-EQUITY> 478,733 <SALES> 773,205 <TOTAL-REVENUES> 773,205 <CGS> 587,730 <TOTAL-COSTS> 761,165 <OTHER-EXPENSES> (1,424) <LOSS-PROVISION> 0 <INTEREST-EXPENSE> 16,310 <INCOME-PRETAX> (2,846) <INCOME-TAX> 178 <INCOME-CONTINUING> (3,024) <DISCONTINUED> 0 <EXTRAORDINARY> 0 <CHANGES> 0 <NET-INCOME> (3,024) <EPS-BASIC> (0.58) <EPS-DILUTED> (0.58)