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<TABLE> <S> <C>
<ARTICLE> 5
<LEGEND>
This schedule contains summary financial information extracted from B.B.
Walker's Form 10-Q for the second quarter of fiscal 2000 and is qualified
in its entirety by reference to such financial statements.
</LEGEND>
<CIK> 0000104218
<NAME> B.B. WALKER COMPANY
<MULTIPLIER> 1,000
<S> <C>
<PERIOD-TYPE> 6-MOS
<FISCAL-YEAR-END> OCT-28-2000
<PERIOD-END> APR-29-2000
<CASH> 1
<SECURITIES> 0
<RECEIVABLES> 5,727
<ALLOWANCES> 593
<INVENTORY> 8,387
<CURRENT-ASSETS> 15,855
<PP&E> 8,129
<DEPRECIATION> 6,746
<TOTAL-ASSETS> 17,366
<CURRENT-LIABILITIES> 12,866
<BONDS> 0
0
83
<COMMON> 1,746
<OTHER-SE> 1,530
<TOTAL-LIABILITY-AND-EQUITY> 17,366
<SALES> 11,028
<TOTAL-REVENUES> 11,056
<CGS> 7,970
<TOTAL-COSTS> 11,288
<OTHER-EXPENSES> 1
<LOSS-PROVISION> 145
<INTEREST-EXPENSE> 479
<INCOME-PRETAX> (712)
<INCOME-TAX> 0
<INCOME-CONTINUING> (712)
<DISCONTINUED> 0
<EXTRAORDINARY> 0
<CHANGES> 0
<NET-INCOME> (712)
<EPS-BASIC> (.41)
<EPS-DILUTED> (.41)
</TABLE>
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