<TABLE> <S> <C>
<ARTICLE> 5
<LEGEND>
This schedule contains summary financial information extracted from B.B.
Walker's Form 10-Q for the third 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> 9-MOS
<FISCAL-YEAR-END> OCT-28-2000
<PERIOD-END> JUL-29-2000
<CASH> 1
<SECURITIES> 0
<RECEIVABLES> 4,791
<ALLOWANCES> 595
<INVENTORY> 8,415
<CURRENT-ASSETS> 15,066
<PP&E> 8,132
<DEPRECIATION> 6,786
<TOTAL-ASSETS> 16,540
<CURRENT-LIABILITIES> 12,593
<BONDS> 0
0
83
<COMMON> 1,746
<OTHER-SE> 926
<TOTAL-LIABILITY-AND-EQUITY> 16,540
<SALES> 16,042
<TOTAL-REVENUES> 16,075
<CGS> 11,664
<TOTAL-COSTS> 16,659
<OTHER-EXPENSES> 2
<LOSS-PROVISION> 280
<INTEREST-EXPENSE> 733
<INCOME-PRETAX> (1,319)
<INCOME-TAX> 0
<INCOME-CONTINUING> (1,319)
<DISCONTINUED> 0
<EXTRAORDINARY> 0
<CHANGES> 0
<NET-INCOME> (1,319)
<EPS-BASIC> (.76)
<EPS-DILUTED> (.76)
</TABLE>