<ARTICLE> 5
<LEGEND>
THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM THE
FINANCIAL STATEMENTS OF DORSEY TRAILERS, INC. FOR THE YEAR ENDED DECEMBER 31,
1996 AND IS QUALIFIED IN ITS ENTIRETY BY REFERENCE TO SUCH FINANCIAL
STATEMENTS. 
</LEGEND>
<MULTIPLIER>   1,000
       
                             
<PERIOD-TYPE>                   YEAR
<FISCAL-YEAR-END>                          DEC-31-1996
<PERIOD-START>                             JAN-01-1996
<PERIOD-END>                               DEC-31-1996
<CASH>                                             101
<SECURITIES>                                         0
<RECEIVABLES>                                    8,464
<ALLOWANCES>                                       168
<INVENTORY>                                     19,002
<CURRENT-ASSETS>                               300,389
<PP&E>                                          17,474
<DEPRECIATION>                                   7,793
<TOTAL-ASSETS>                                  45,019
<CURRENT-LIABILITIES>                           27,533
<BONDS>                                         12,576
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                          0
<COMMON>                                            49       
<OTHER-SE>                                       5,566 
<TOTAL-LIABILITY-AND-EQUITY>                    45,019 
<SALES>                                        157,366 
<TOTAL-REVENUES>                               157,366 
<CGS>                                          156,214 
<TOTAL-COSTS>                                  156,214 
<OTHER-EXPENSES>                                 8,753 
<LOSS-PROVISION>                                     0
<INTEREST-EXPENSE>                                 408 
<INCOME-PRETAX>                                 (8,009)
<INCOME-TAX>                                    (3,084)
<INCOME-CONTINUING>                             (4,925)
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                    (4,925)      
<EPS-PRIMARY>                                      .99
<EPS-DILUTED>                                      .99