<TABLE> <S> <C>
<ARTICLE> 5
<LEGEND>
This schedule contains financial information extracted from the Company's Form
10-K for the fiscal year ended August 31, 2000 and is qualified in its entirety
by reference to such financial statements (dollars in thousands).
</LEGEND>
<CIK> 0000101462
<NAME> UNITED REFINING CO.
<S> <C>
<PERIOD-TYPE> 12-MOS
<FISCAL-YEAR-END> DEC-31-2000
<PERIOD-START> SEP-01-1999
<PERIOD-END> AUG-31-2000
<CASH> 7,430
<SECURITIES> 0
<RECEIVABLES> 44,304
<ALLOWANCES> 460
<INVENTORY> 61,894
<CURRENT-ASSETS> 122,505
<PP&E> 281,235
<DEPRECIATION> 73,489
<TOTAL-ASSETS> 340,368
<CURRENT-LIABILITIES> 53,312
<BONDS> 200,961
0
0
<COMMON> 0
<OTHER-SE> 55,106
<TOTAL-LIABILITY-AND-EQUITY> 340,368
<SALES> 1,118,506
<TOTAL-REVENUES> 1,119,815
<CGS> 990,248
<TOTAL-COSTS> 80,390
<OTHER-EXPENSES> 0
<LOSS-PROVISION> 697
<INTEREST-EXPENSE> 23,885
<INCOME-PRETAX> 13,513
<INCOME-TAX> 6,828
<INCOME-CONTINUING> 6,685
<DISCONTINUED> 0
<EXTRAORDINARY> 0
<CHANGES> 0
<NET-INCOME> 6,685
<EPS-BASIC> 0
<EPS-DILUTED> 0
</TABLE>