<ARTICLE> 5 <LEGEND> THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM THE HEAFNER TIRE GROUP, INC. CONSOLIDATED FINANCIAL STATEMENTS AND IS QUALIFIED IN ITS ENTIRETY BY REFERENCE TO SUCH FINANCIAL STATEMENTS. </LEGEND> <RESTATED> <MULTIPLIER> 1,000 <PERIOD-TYPE> 9-MOS <FISCAL-YEAR-END> DEC-31-1998 <PERIOD-START> JAN-01-1998 <PERIOD-END> SEP-30-1998 <CASH> 4,252 <SECURITIES> 0 <RECEIVABLES> 112,690 <ALLOWANCES> 1,701 <INVENTORY> 124,536 <CURRENT-ASSETS> 251,609 <PP&E> 59,060 <DEPRECIATION> 17,212 <TOTAL-ASSETS> 419,046 <CURRENT-LIABILITIES> 208,105 <BONDS> 110,666 <PREFERRED-MANDATORY> 11,500 <PREFERRED> 0 <COMMON> 51 <OTHER-SE> 19,364 <TOTAL-LIABILITY-AND-EQUITY> 419,046 <SALES> 491,522 <TOTAL-REVENUES> 491,522 <CGS> 362,330 <TOTAL-COSTS> 485,102 <OTHER-EXPENSES> (528) <LOSS-PROVISION> 0 <INTEREST-EXPENSE> 8,745 <INCOME-PRETAX> (1,797) <INCOME-TAX> (570) <INCOME-CONTINUING> (1,227) <DISCONTINUED> 0 <EXTRAORDINARY> 2,198 <CHANGES> 0 <NET-INCOME> (3,425) <EPS-BASIC> (0.79) <EPS-DILUTED> (0.79)