<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