<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