<TABLE> <S> <C>
<ARTICLE> 5
<LEGEND>
THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM THE HEAFNER
TIRE GROUP, INC. CONSOLIDATED FINANCIAL STATEMENTS AND IS QUALIFIED IN ITS
ENTIRETY BY REFERENCE TO SUCH FINANCIAL STATEMENTS.
</LEGEND>
<RESTATED>
<MULTIPLIER> 1,000
<S> <C>
<PERIOD-TYPE> 9-MOS
<FISCAL-YEAR-END> DEC-31-1999
<PERIOD-START> JAN-01-1999
<PERIOD-END> SEP-30-1999
<CASH> 10,868
<SECURITIES> 0
<RECEIVABLES> 132,775
<ALLOWANCES> 4,980
<INVENTORY> 154,046
<CURRENT-ASSETS> 306,716
<PP&E> 64,919
<DEPRECIATION> 19,507
<TOTAL-ASSETS> 478,733
<CURRENT-LIABILITIES> 226,137
<BONDS> 161,693
11,353
0
<COMMON> 53
<OTHER-SE> 14,022
<TOTAL-LIABILITY-AND-EQUITY> 478,733
<SALES> 773,205
<TOTAL-REVENUES> 773,205
<CGS> 587,730
<TOTAL-COSTS> 761,165
<OTHER-EXPENSES> (1,424)
<LOSS-PROVISION> 0
<INTEREST-EXPENSE> 16,310
<INCOME-PRETAX> (2,846)
<INCOME-TAX> 178
<INCOME-CONTINUING> (3,024)
<DISCONTINUED> 0
<EXTRAORDINARY> 0
<CHANGES> 0
<NET-INCOME> (3,024)
<EPS-BASIC> (0.58)
<EPS-DILUTED> (0.58)
</TABLE>