<ARTICLE> 5
<LEGEND>
THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM THE
FINANCIAL STATEMENTS OF DORSEY TRAILERS, INC. FOR THE NINE MONTHS ENDED OCTOBER
2, 1999 AND IS QUALIFIED IN ITS ENTIRETY BY REFERENCE TO SUCH FINANCIAL
STATEMENTS.
</LEGEND>
<MULTIPLIER> 1,000
<CURRENCY> U.S. DOLLARS

                             
<PERIOD-TYPE>                   9-MOS
<FISCAL-YEAR-END>                          DEC-31-1999
<PERIOD-START>                             JAN-01-1999
<PERIOD-END>                               OCT-02-1999
<EXCHANGE-RATE>                                      1
<CASH>                                               7
<SECURITIES>                                         0
<RECEIVABLES>                                   14,444
<ALLOWANCES>                                      (140)
<INVENTORY>                                     12,664
<CURRENT-ASSETS>                                27,116
<PP&E>                                          18,957
<DEPRECIATION>                                 (11,238)
<TOTAL-ASSETS>                                  42,280
<CURRENT-LIABILITIES>                           24,257
<BONDS>                                         17,323
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                          0
<COMMON>                                            50
<OTHER-SE>                                      (1,900)
<TOTAL-LIABILITY-AND-EQUITY>                    42,280
<SALES>                                        133,421
<TOTAL-REVENUES>                               133,421
<CGS>                                          126,350
<TOTAL-COSTS>                                   26,350
<OTHER-EXPENSES>                                 4,620
<LOSS-PROVISION>                                     0
<INTEREST-EXPENSE>                               1,501
<INCOME-PRETAX>                                    950
<INCOME-TAX>                                     1,831
<INCOME-CONTINUING>                              2,781
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                     2,781
<EPS-BASIC>                                       0.55
<EPS-DILUTED>                                     0.55