<ARTICLE> 5
<LEGEND>
THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM WESTERN
BEEF, INC. AND SUBSIDIARIES QUARTERLY REPORT ON FORM 10-Q FOR THE PERIOD ENDED
JULY 3, 1999.
</LEGEND>
<MULTIPLIER> 1,000

                             
<PERIOD-TYPE>                   6-MOS
<FISCAL-YEAR-END>                          JAN-01-2000
<PERIOD-START>                             APR-04-1999
<PERIOD-END>                               JUL-03-1999
<CASH>                                          12,582
<SECURITIES>                                         0
<RECEIVABLES>                                    7,769
<ALLOWANCES>                                       715
<INVENTORY>                                     18,189
<CURRENT-ASSETS>                                41,573
<PP&E>                                          74,668
<DEPRECIATION>                                  26,355
<TOTAL-ASSETS>                                  92,113
<CURRENT-LIABILITIES>                           26,341
<BONDS>                                         10,476
<PREFERRED-MANDATORY>                              274
<PREFERRED>                                          0
<COMMON>                                             0
<OTHER-SE>                                      49,662
<TOTAL-LIABILITY-AND-EQUITY>                    92,113
<SALES>                                        162,776
<TOTAL-REVENUES>                               162,776
<CGS>                                          120,143
<TOTAL-COSTS>                                  120,143
<OTHER-EXPENSES>                                39,838
<LOSS-PROVISION>                                     0
<INTEREST-EXPENSE>                                 541
<INCOME-PRETAX>                                  2,254
<INCOME-TAX>                                       867
<INCOME-CONTINUING>                              1,387
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                     1,387
<EPS-BASIC>                                        .25
<EPS-DILUTED>                                      .25