<ARTICLE> 5
<LEGEND>
THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM THE AUDITED
FINANCIAL STATEMENTS OF DORSEY TRAILERS, INC. FOR THE YEAR ENDING DECEMBER 31,
1997 AND IS QUALIFIED IN ITS ENTIRETY BY REFERENCE TO SUCH FINANCIAL STATEMENTS.
</LEGEND>
<MULTIPLIER> 1,000
       
                             
<PERIOD-TYPE>                   YEAR
<FISCAL-YEAR-END>                          DEC-31-1997
<PERIOD-START>                             JAN-01-1997
<PERIOD-END>                               DEC-31-1997
<CASH>                                               8
<SECURITIES>                                         0
<RECEIVABLES>                                    6,940
<ALLOWANCES>                                       129
<INVENTORY>                                     11,479
<CURRENT-ASSETS>                                18,838
<PP&E>                                          17,774
<DEPRECIATION>                                   9,327
<TOTAL-ASSETS>                                  33,367
<CURRENT-LIABILITIES>                           20,492
<BONDS>                                         14,585
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                          0
<COMMON>                                            50
<OTHER-SE>                                      (4,360)
<TOTAL-LIABILITY-AND-EQUITY>                    33,367
<SALES>                                        156,966
<TOTAL-REVENUES>                               156,966
<CGS>                                          158,514
<TOTAL-COSTS>                                  158,514
<OTHER-EXPENSES>                                 7,372
<LOSS-PROVISION>                                     0
<INTEREST-EXPENSE>                               1,649
<INCOME-PRETAX>                                (10,569)
<INCOME-TAX>                                      (387)
<INCOME-CONTINUING>                            (10,182)
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                   (10,182)
<EPS-PRIMARY>                                    (2.03)
<EPS-DILUTED>                                    (2.03)