<ARTICLE> 5
<LEGEND>
THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM THE BALANCE
SHEET AS OF SEPTEMBER 30, 1996 AND STATEMENT OF INCOME FOR THE NINE MONTHS
ENDING SEPTEMBER 30, 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>                   9-MOS
<FISCAL-YEAR-END>                          DEC-31-1996
<PERIOD-START>                             JAN-01-1996
<PERIOD-END>                               SEP-30-1996
<EXCHANGE-RATE>                                      1
<CASH>                                             777
<SECURITIES>                                         0
<RECEIVABLES>                                    3,632
<ALLOWANCES>                                       562
<INVENTORY>                                     97,161
<CURRENT-ASSETS>                                     0
<PP&E>                                           9,130
<DEPRECIATION>                                   4,165
<TOTAL-ASSETS>                                 108,069
<CURRENT-LIABILITIES>                                0
<BONDS>                                              0
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                          0
<COMMON>                                        30,433
<OTHER-SE>                                       1,025
<TOTAL-LIABILITY-AND-EQUITY>                   108,069
<SALES>                                        123,758
<TOTAL-REVENUES>                               123,758
<CGS>                                           96,323
<TOTAL-COSTS>                                  114,555
<OTHER-EXPENSES>                                     0
<LOSS-PROVISION>                                     0
<INTEREST-EXPENSE>                               4,932
<INCOME-PRETAX>                                  4,271
<INCOME-TAX>                                     1,615
<INCOME-CONTINUING>                              2,656
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                     2,656
<EPS-PRIMARY>                                      .43
<EPS-DILUTED>                                      .43