<ARTICLE> 5 <LEGEND> THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM QUARTERLY REPORT ON FORM 10-Q FOR THE PERIOD ENDED APRIL 3, 1999 FOR WESTERN BEEF, INC. </LEGEND> <MULTIPLIER> 1,000 <PERIOD-TYPE> 3-MOS <FISCAL-YEAR-END> JAN-01-2000 <PERIOD-START> JAN-02-1999 <PERIOD-END> APR-03-1999 <CASH> 11,818 <SECURITIES> 0 <RECEIVABLES> 6,256 <ALLOWANCES> 555 <INVENTORY> 16,685 <CURRENT-ASSETS> 38,008 <PP&E> 73,423 <DEPRECIATION> 25,302 <TOTAL-ASSETS> 88,410 <CURRENT-LIABILITIES> 23,729 <BONDS> 10,937 <PREFERRED-MANDATORY> 0 <PREFERRED> 0 <COMMON> 274 <OTHER-SE> 48,933 <TOTAL-LIABILITY-AND-EQUITY> 88,410 <SALES> 77,434 <TOTAL-REVENUES> 77,434 <CGS> 56,854 <TOTAL-COSTS> 56,854 <OTHER-EXPENSES> 19,243 <LOSS-PROVISION> 0 <INTEREST-EXPENSE> 273 <INCOME-PRETAX> 1,064 <INCOME-TAX> 399 <INCOME-CONTINUING> 665 <DISCONTINUED> 0 <EXTRAORDINARY> 0 <CHANGES> 0 <NET-INCOME> 665 <EPS-PRIMARY> .12 <EPS-DILUTED> .12