<ARTICLE> 5
<LEGEND>  THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM
THE FINANCIAL STATEMENTS OF DORSEY TRAILERS, INC. FOR THREE MONTHS
ENDED MARCH 29, 1997, AND IS QUALIFIED IN ITS ENTIRETY BE REFERENCE
TO SUCH FINANCIAL STATEMENTS.

</LEGEND>
<CIK> 0000924117
<NAME> DORSEY TRAILERS, INC.
<MULTIPLIER> 1000
       
                             
<PERIOD-TYPE>                   3-MOS
<FISCAL-YEAR-END>                          DEC-31-1997
<PERIOD-START>                             JAN-01-1997
<PERIOD-END>                               MAR-29-1997
<CASH>                                              16
<SECURITIES>                                         0
<RECEIVABLES>                                    7,573
<ALLOWANCES>                                      (174)
<INVENTORY>                                     21,723
<CURRENT-ASSETS>                                29,409
<PP&E>                                          17,557
<DEPRECIATION>                                  (8,192)
<TOTAL-ASSETS>                                  44,854
<CURRENT-LIABILITIES>                           31,838
<BONDS>                                         10,179
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                          0
<COMMON>                                            49
<OTHER-SE>                                          88
<TOTAL-LIABILITY-AND-EQUITY>                    44,854
<SALES>                                         40,961
<TOTAL-REVENUES>                                40,961
<CGS>                                           44,329
<TOTAL-COSTS>                                   44,329
<OTHER-EXPENSES>                                 1,793
<LOSS-PROVISION>                                     0
<INTEREST-EXPENSE>                                 517
<INCOME-PRETAX>                                 (5,678)
<INCOME-TAX>                                      (200)
<INCOME-CONTINUING>                             (5,478)
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                    (5,478)
<EPS-PRIMARY>                                    (1.10)
<EPS-DILUTED>                                    (1.10)