<ARTICLE> 5
<LEGEND>
THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM THE BALANCE
SHEET AS OF MARCH 31, 1996 AND STATEMENT OF INCOME FOR THE THREE MONTHS 
ENDING MARCH 31, 1996 OF BORROR CORPORATION 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-31-1996
<PERIOD-START>                             JAN-01-1996
<PERIOD-END>                               MAR-31-1996
<EXCHANGE-RATE>                                      1
<CASH>                                             207
<SECURITIES>                                         0
<RECEIVABLES>                                    3,878
<ALLOWANCES>                                       503
<INVENTORY>                                     90,891
<CURRENT-ASSETS>                                     0
<PP&E>                                           8,972
<DEPRECIATION>                                   3,836
<TOTAL-ASSETS>                                 101,320
<CURRENT-LIABILITIES>                                0
<BONDS>                                              0
<COMMON>                                        30,416
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                          0
<OTHER-SE>                                     (1,486)
<TOTAL-LIABILITY-AND-EQUITY>                   101,320
<SALES>                                         36,318
<TOTAL-REVENUES>                                36,318
<CGS>                                           28,735
<TOTAL-COSTS>                                   34,556
<OTHER-EXPENSES>                                     0
<LOSS-PROVISION>                                     0
<INTEREST-EXPENSE>                               1,510
<INCOME-PRETAX>                                    252
<INCOME-TAX>                                       100
<INCOME-CONTINUING>                                152
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                       152
<EPS-PRIMARY>                                      .02
<EPS-DILUTED>                                      .02