<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)