<ARTICLE> 5
<LEGEND>
THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM WESTERN
BEEF, INC. QUARTERLY REPORT ON FORM 10-Q FOR THE FOURTEEN WEEKS ENDED OCTOBER 3,
1997.
</LEGEND>
       
                             
<PERIOD-TYPE>                   9-MOS
<FISCAL-YEAR-END>                          JAN-02-1998
<PERIOD-START>                             JUN-28-1997
<PERIOD-END>                               OCT-03-1997
<CASH>                                           6,732
<SECURITIES>                                         0
<RECEIVABLES>                                    8,091
<ALLOWANCES>                                     1,002
<INVENTORY>                                     15,050
<CURRENT-ASSETS>                                32,863
<PP&E>                                          63,253
<DEPRECIATION>                                  19,721
<TOTAL-ASSETS>                                  78,216
<CURRENT-LIABILITIES>                           22,264
<BONDS>                                          9,396
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                          0
<COMMON>                                           273
<OTHER-SE>                                      44,102
<TOTAL-LIABILITY-AND-EQUITY>                    78,216
<SALES>                                        241,048
<TOTAL-REVENUES>                               241,048
<CGS>                                          181,362
<TOTAL-COSTS>                                  181,362
<OTHER-EXPENSES>                                54,379
<LOSS-PROVISION>                                     0
<INTEREST-EXPENSE>                                 853
<INCOME-PRETAX>                                  4,454
<INCOME-TAX>                                     1,995
<INCOME-CONTINUING>                              2,459
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                     2,459
<EPS-PRIMARY>                                      .45
<EPS-DILUTED>                                      .45