<ARTICLE> 5
<LEGEND>
THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM AUDITED
FINANCIAL STATEMENTS FOR THE 349 DAY PERIOD ENDED DECEMBER 15, 1997 FOR JUDD'S
INCORPORATED AND IS QUALIFIED IN ITS ENTIRETY BY REFERENCE TO SUCH FINANCIAL
STATEMENTS.
</LEGEND>
<RESTATED> 
<CIK> 0000202261
<NAME> JUDD'S INCORPORATED
<MULTIPLIER> 1,000
       
                             
<PERIOD-TYPE>                   YEAR
<FISCAL-YEAR-END>                          DEC-15-1997
<PERIOD-START>                             JAN-01-1997
<PERIOD-END>                               DEC-15-1997
<CASH>                                           9,577
<SECURITIES>                                         0
<RECEIVABLES>                                   17,233
<ALLOWANCES>                                       882
<INVENTORY>                                      8,111
<CURRENT-ASSETS>                                36,091
<PP&E>                                         117,239
<DEPRECIATION>                                  71,146
<TOTAL-ASSETS>                                  82,963
<CURRENT-LIABILITIES>                           18,343
<BONDS>                                         39,696
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                          6
<COMMON>                                           427
<OTHER-SE>                                           0
<TOTAL-LIABILITY-AND-EQUITY>                    82,963
<SALES>                                        131,938
<TOTAL-REVENUES>                               131,938
<CGS>                                           99,396
<TOTAL-COSTS>                                  125,901
<OTHER-EXPENSES>                                 3,437
<LOSS-PROVISION>                                     0
<INTEREST-EXPENSE>                               3,384
<INCOME-PRETAX>                                  2,600
<INCOME-TAX>                                     1,143
<INCOME-CONTINUING>                              6,037
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                     1,437
<EPS-PRIMARY>                                        0
<EPS-DILUTED>                                        0