<ARTICLE> 5
<RESTATED>
<CIK> 0000887021
<NAME> LIGGETT GROUP INC
<MULTIPLIER> 1,000
<CURRENCY> U.S. DOLLARS
       
                             
<PERIOD-TYPE>                   YEAR
<FISCAL-YEAR-END>                          DEC-31-1997
<PERIOD-START>                             JAN-01-1997
<PERIOD-END>                               DEC-31-1997
<EXCHANGE-RATE>                                      1
<CASH>                                               0
<SECURITIES>                                         0
<RECEIVABLES>                                   10,634
<ALLOWANCES>                                     1,062
<INVENTORY>                                     35,057
<CURRENT-ASSETS>                                46,110
<PP&E>                                          47,208
<DEPRECIATION>                                  29,452
<TOTAL-ASSETS>                                  68,475
<CURRENT-LIABILITIES>                           63,652
<BONDS>                                        168,112
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                          0
<COMMON>                                             0
<OTHER-SE>                                    (192,857)
<TOTAL-LIABILITY-AND-EQUITY>                    68,475
<SALES>                                        312,268
<TOTAL-REVENUES>                               312,268
<CGS>                                          139,310
<TOTAL-COSTS>                                  139,310
<OTHER-EXPENSES>                                 5,330
<LOSS-PROVISION>                                     0
<INTEREST-EXPENSE>                              23,756
<INCOME-PRETAX>                                (16,757)
<INCOME-TAX>                                         0
<INCOME-CONTINUING>                            (16,757)
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                   (16,757)
<EPS-PRIMARY>                                        0
<EPS-DILUTED>                                        0