<ARTICLE> 5
<LEGEND>
THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM THE
FINANCIAL STATEMENTS OF BOYD BROS. TRANSPORTATION, INC. FOR THE THREE MONTHS
ENDED MARCH 31, 1999 AND IS QUALIFIED IN ITS ENTIRETY BY REFERENCE TO SUCH
FINANCIAL STATEMENTS.
</LEGEND>
       
                             
<PERIOD-TYPE>                   3-MOS
<FISCAL-YEAR-END>                          DEC-31-1999
<PERIOD-START>                             JAN-01-1999
<PERIOD-END>                               MAR-31-1999
<CASH>                                       1,456,878
<SECURITIES>                                   250,000
<RECEIVABLES>                               16,755,502
<ALLOWANCES>                                         0
<INVENTORY>                                    425,433
<CURRENT-ASSETS>                                     0
<PP&E>                                      81,135,716
<DEPRECIATION>                             (29,994,987)
<TOTAL-ASSETS>                              78,101,063
<CURRENT-LIABILITIES>                       17,925,062
<BONDS>                                              0
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                          0
<COMMON>                                         3,537
<OTHER-SE>                                  29,593,905
<TOTAL-LIABILITY-AND-EQUITY>                78,101,063
<SALES>                                     30,038,000
<TOTAL-REVENUES>                            30,038,000
<CGS>                                       28,475,251
<TOTAL-COSTS>                               28,475,251
<OTHER-EXPENSES>                               (20,033)
<LOSS-PROVISION>                                     0
<INTEREST-EXPENSE>                             439,204
<INCOME-PRETAX>                              1,143,578
<INCOME-TAX>                                   481,371
<INCOME-CONTINUING>                            662,207
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                   662,207
<EPS-PRIMARY>                                      .18
<EPS-DILUTED>                                      .18