<ARTICLE> 5 <CIK> 0000887021 <NAME> LIGGETT GROUP INC. <MULTIPLIER> 1,000 <PERIOD-TYPE> 6-MOS <FISCAL-YEAR-END> DEC-31-1998 <PERIOD-START> JAN-01-1998 <PERIOD-END> JUN-30-1998 <CASH> 582 <SECURITIES> 0 <RECEIVABLES> 11,913 <ALLOWANCES> 529 <INVENTORY> 31,549 <CURRENT-ASSETS> 45,225 <PP&E> 46,375 <DEPRECIATION> 29,702 <TOTAL-ASSETS> 66,322 <CURRENT-LIABILITIES> 222,009 <BONDS> 0 <PREFERRED-MANDATORY> 0 <PREFERRED> 0 <COMMON> 0 <OTHER-SE> (188,372) <TOTAL-LIABILITY-AND-EQUITY> 66,322 <SALES> 149,024 <TOTAL-REVENUES> 149,024 <CGS> 59,270 <TOTAL-COSTS> 59,270 <OTHER-EXPENSES> 0 <LOSS-PROVISION> 0 <INTEREST-EXPENSE> 14,434 <INCOME-PRETAX> 1,547 <INCOME-TAX> 0 <INCOME-CONTINUING> 1,547 <DISCONTINUED> 0 <EXTRAORDINARY> 0 <CHANGES> 0 <NET-INCOME> 1,547 <EPS-PRIMARY> 0 <EPS-DILUTED> 0