<ARTICLE> 5
<LEGEND>
THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM THE
FINANCIAL STATEMENTS OF DORSEY TRAILERS, INC. FOR THE NINE MONTHS ENDED
SEPTEMBER 28, 1996, AND IS QUALIFIED IN ITS ENTIRETY BY REFERENCE TO SUCH
FINANCIAL STATEMENTS.
</LEGEND>
<MULTIPLIER> 1,000
       
                             
<PERIOD-TYPE>                   9-MOS
<FISCAL-YEAR-END>                          DEC-31-1996
<PERIOD-START>                             JAN-30-1996
<PERIOD-END>                               SEP-28-1996
<CASH>                                           1,833
<SECURITIES>                                         0
<RECEIVABLES>                                   12,720
<ALLOWANCES>                                       176
<INVENTORY>                                     18,050
<CURRENT-ASSETS>                                 2,793
<PP&E>                                          17,312
<DEPRECIATION>                                   7,412
<TOTAL-ASSETS>                                  49,551
<CURRENT-LIABILITIES>                           30,737
<BONDS>                                              0
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                          0
<COMMON>                                            49
<OTHER-SE>                                       6,631
<TOTAL-LIABILITY-AND-EQUITY>                     6,680
<SALES>                                        119,572
<TOTAL-REVENUES>                               119,572
<CGS>                                          118,476
<TOTAL-COSTS>                                    6,232
<OTHER-EXPENSES>                                   511
<LOSS-PROVISION>                                     0
<INTEREST-EXPENSE>                                 286
<INCOME-PRETAX>                                 (5,933)
<INCOME-TAX>                                    (2,283)
<INCOME-CONTINUING>                                  0
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                    (3,650)
<EPS-PRIMARY>                                     (.73)
<EPS-DILUTED>                                     (.73)