<TABLE> <S> <C>
<ARTICLE> 5
<LEGEND>
This schedule contains summary financial information extracted from
Kentucky Electric Steel, Inc.'s condensed consolidated financial
statements as of and for the nine month period ended July 1, 2000
included in this Company's quarterly report on Form 10-Q and is
qualified in its entirety by reference to such condensed consolidated
financial statements.
</LEGEND>
<CIK> 0000910394
<NAME> KENTUCKY ELECTRIC STEEL, INC.
<MULTIPLIER> 1,000
<CURRENCY> U.S. DOLLARS
<S> <C>
<PERIOD-TYPE> 9-MOS
<FISCAL-YEAR-END> SEP-30-2000
<PERIOD-START> SEP-26-1999
<PERIOD-END> JUL-01-2000
<EXCHANGE-RATE> 1
<CASH> 141
<SECURITIES> 0
<RECEIVABLES> 15,017
<ALLOWANCES> 520
<INVENTORY> 20,914
<CURRENT-ASSETS> 42,049
<PP&E> 53,090
<DEPRECIATION> 21,159
<TOTAL-ASSETS> 79,334
<CURRENT-LIABILITIES> 26,704
<BONDS> 20,000
<COMMON> 50
0
0
<OTHER-SE> 35,913
<TOTAL-LIABILITY-AND-EQUITY> 79,334
<SALES> 89,106
<TOTAL-REVENUES> 89,106
<CGS> 81,183
<TOTAL-COSTS> 81,183
<OTHER-EXPENSES> 0
<LOSS-PROVISION> 0
<INTEREST-EXPENSE> 1,949
<INCOME-PRETAX> 1,067
<INCOME-TAX> 405
<INCOME-CONTINUING> 662
<DISCONTINUED> 0
<EXTRAORDINARY> 0
<CHANGES> 0
<NET-INCOME> 662
<EPS-BASIC> .16
<EPS-DILUTED> .16
</TABLE>
