<ARTICLE> 5 <CIK> 0000059440 <NAME> BROOKE GROUP LTD <MULTIPLIER> 1,000 <CURRENCY> DOLLARS <PERIOD-TYPE> 9-MOS <FISCAL-YEAR-END> DEC-31-1997 <PERIOD-START> JAN-01-1997 <PERIOD-END> SEP-30-1997 <EXCHANGE-RATE> 1 <CASH> 2,361 <SECURITIES> 0 <RECEIVABLES> 13,317 <ALLOWANCES> 1,044 <INVENTORY> 41,360 <CURRENT-ASSETS> 71,888 <PP&E> 68,957 <DEPRECIATION> 32,237 <TOTAL-ASSETS> 121,888 <CURRENT-LIABILITIES> 151,391 <BONDS> 370,393 <PREFERRED-MANDATORY> 0 <PREFERRED> 0 <COMMON> 1,850 <OTHER-SE> (464,961) <TOTAL-LIABILITY-AND-EQUITY> 121,888 <SALES> 276,906 <TOTAL-REVENUES> 276,906 <CGS> 145,841 <TOTAL-COSTS> 145,841 <OTHER-EXPENSES> 21,488 <LOSS-PROVISION> 0 <INTEREST-EXPENSE> 46,757 <INCOME-PRETAX> (22,936) <INCOME-TAX> 541 <INCOME-CONTINUING> (23,477) <DISCONTINUED> 157 <EXTRAORDINARY> 0 <CHANGES> 0 <NET-INCOME> (23,477) <EPS-PRIMARY> (1.28) <EPS-DILUTED> (1.28)