<ARTICLE> 5 <LEGEND> THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM THE FINANCIAL STATEMENTS OF BELMONT HOMES, INC. FOR THE THREE MONTHS ENDED MARCH 31, 1997 AND IS QUALIFIED IN ITS ENTIRETY BY REFERENCE TO SUCH FINANCIAL STATEMENTS. </LEGEND> <MULTIPLIER> 1,000 <PERIOD-TYPE> 3-MOS <FISCAL-YEAR-END> DEC-31-1997 <PERIOD-START> JAN-01-1997 <PERIOD-END> MAR-31-1997 <CASH> 9,836 <SECURITIES> 2,044 <RECEIVABLES> 12,650 <ALLOWANCES> 37 <INVENTORY> 13,534 <CURRENT-ASSETS> 40,539 <PP&E> 25,395 <DEPRECIATION> 3,273 <TOTAL-ASSETS> 82,484 <CURRENT-LIABILITIES> 25,435 <BONDS> 0 <PREFERRED-MANDATORY> 0 <PREFERRED> 0 <COMMON> 947 <OTHER-SE> 53,707 <TOTAL-LIABILITY-AND-EQUITY> 82,484 <SALES> 52,144 <TOTAL-REVENUES> 52,144 <CGS> 45,415 <TOTAL-COSTS> 45,415 <OTHER-EXPENSES> 0 <LOSS-PROVISION> 0 <INTEREST-EXPENSE> 206 <INCOME-PRETAX> 1,348 <INCOME-TAX> 541 <INCOME-CONTINUING> 807 <DISCONTINUED> 0 <EXTRAORDINARY> 0 <CHANGES> 0 <NET-INCOME> 807 <EPS-PRIMARY> 0.09 <EPS-DILUTED> 0