<ARTICLE> 5
<LEGEND>
THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM THE
FINANCIAL STATEMENTS OF DORSEY TRAILERS, INC. FOR THE THREE MONTHS ENDED APRIL
3, 1999 AND IS QUALIFIED IN ITS ENTIRETY BY REFERENCE TO SUCH FINANCIAL
STATEMENTS.
</LEGEND>
<MULTIPLIER> 1,000
<CURRENCY> U.S. DOLLARS
       
                             
<PERIOD-TYPE>                   3-MOS
<FISCAL-YEAR-END>                          DEC-31-1999
<PERIOD-START>                             JAN-01-1999
<PERIOD-END>                               APR-03-1999
<EXCHANGE-RATE>                                      1
<CASH>                                               7
<SECURITIES>                                         0
<RECEIVABLES>                                    8,537
<ALLOWANCES>                                       133
<INVENTORY>                                     11,651
<CURRENT-ASSETS>                                20,181
<PP&E>                                          17,896
<DEPRECIATION>                                  10,550
<TOTAL-ASSETS>                                  33,292
<CURRENT-LIABILITIES>                           22,285
<BONDS>                                         12,606
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                          0
<COMMON>                                            50
<OTHER-SE>                                      (4,249)
<TOTAL-LIABILITY-AND-EQUITY>                    33,292
<SALES>                                         44,847
<TOTAL-REVENUES>                                44,847
<CGS>                                           42,230
<TOTAL-COSTS>                                   42,230
<OTHER-EXPENSES>                                 1,590
<LOSS-PROVISION>                                     0
<INTEREST-EXPENSE>                                 515
<INCOME-PRETAX>                                    512
<INCOME-TAX>                                         0
<INCOME-CONTINUING>                                512
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                       512
<EPS-PRIMARY>                                     0.10
<EPS-DILUTED>                                     0.10