<TABLE> <S> <C>
<ARTICLE> 5
<LEGEND>
This schedule contains summary financial information extracted from the filer's
operations as of September 30, 2000, and is qualified in its entirety by
reference to such financial statements.
</LEGEND>
<CIK> 0000354053
<NAME> HANDY HARDWARE WHOLESALE, INC.
<CURRENCY> U.S. DOLLARS
<S> <C>
<PERIOD-TYPE> 9-MOS
<FISCAL-YEAR-END> DEC-31-2000
<PERIOD-START> JAN-01-2000
<PERIOD-END> SEP-30-2000
<EXCHANGE-RATE> 1
<CASH> 2,935,646
<SECURITIES> 0
<RECEIVABLES> 15,937,250
<ALLOWANCES> 7,195
<INVENTORY> 16,711,889
<CURRENT-ASSETS> 35,816,981
<PP&E> 11,896,626
<DEPRECIATION> 5,898,613
<TOTAL-ASSETS> 48,499,258
<CURRENT-LIABILITIES> 25,494,974
<BONDS> 0
0
6,966,700
<COMMON> 7,693,400
<OTHER-SE> 6,498,852
<TOTAL-LIABILITY-AND-EQUITY> 48,499,258
<SALES> 132,414,227
<TOTAL-REVENUES> 133,933,188
<CGS> 119,324,873
<TOTAL-COSTS> 119,324,873
<OTHER-EXPENSES> 7,368,985
<LOSS-PROVISION> 0
<INTEREST-EXPENSE> 79,086
<INCOME-PRETAX> 1,263,049
<INCOME-TAX> 450,504
<INCOME-CONTINUING> 812,545
<DISCONTINUED> 0
<EXTRAORDINARY> 0
<CHANGES> 0
<NET-INCOME> 812,545
<EPS-BASIC> 5.04
<EPS-DILUTED> 5.04
</TABLE>