<ARTICLE> 5
<LEGEND>
Exhibit 27.1 Restated Financial Data Schedule for the quarter ended
             December 27, 1997.
THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM INGLES
MARKETS, INCORPORATED FINANCIAL STATEMENTS FOR THE THREE MONTHS ENDED DECEMBER
27, 1997 AND IS QUALIFIED IN ITS ENTIRETY BY REFERENCE TO SUCH FINANCIAL
STATEMENTS.
</LEGEND>
<RESTATED>
       
                                        
<PERIOD-TYPE>                              3-MOS
<FISCAL-YEAR-END>                          SEP-26-1998<F1>
<PERIOD-START>                             SEP-28-1997
<PERIOD-END>                               DEC-27-1997
<CASH>                                      24,664,750
<SECURITIES>                                         0
<RECEIVABLES>                               22,325,483
<ALLOWANCES>                                   112,431
<INVENTORY>                                141,758,248
<CURRENT-ASSETS>                           193,133,083
<PP&E>                                     889,270,514
<DEPRECIATION>                             250,621,272
<TOTAL-ASSETS>                             840,004,367
<CURRENT-LIABILITIES>                      195,970,883
<BONDS>                                    394,410,225
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                          0
<COMMON>                                     1,093,187
<OTHER-SE>                                 221,460,494
<TOTAL-LIABILITY-AND-EQUITY>               840,004,367
<SALES>                                    403,048,256
<TOTAL-REVENUES>                           405,700,431
<CGS>                                      305,527,353
<TOTAL-COSTS>                              306,750,319
<OTHER-EXPENSES>                              (201,267)
<LOSS-PROVISION>                                     0
<INTEREST-EXPENSE>                           9,049,595
<INCOME-PRETAX>                              4,615,005
<INCOME-TAX>                                 1,775,000
<INCOME-CONTINUING>                          2,840,005
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                 2,840,005
<EPS-PRIMARY>                                      .13
<EPS-DILUTED>                                      .13
<FN>
<F1>The above Financial Data Schedule has been restated to include the 
information required by Regulation S-K, Item 601(c)(2)(iii) as a result of an 
accounting principle change pursuant to FAS 128.
</FN>