ABC NACO INC
10-Q, EX-27.1, 2000-08-14
METAL FORGINGS & STAMPINGS
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WARNING: THE EDGAR SYSTEM ENCOUNTERED ERROR(S) WHILE PROCESSING THIS SCHEDULE.

<TABLE> <S> <C>

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<LEGEND>
This  schedule  contains  summary  financial  information  extracted  from  the
unaudited  Consolidated Balance sheets and Consolidated Statements of Operations
for the period ended June 30, 2000 and is qualified in its entirety by reference
to  such  financial  statements.
</LEGEND>
<MULTIPLIER> 1

<S>                                     <C>
<PERIOD-TYPE>                           3-MOS
<FISCAL-YEAR-END>                       DEC-31-1999
<PERIOD-START>                          APR-01-2000
<PERIOD-END>                            JUN-30-2001
<CASH>                                          35
<SECURITIES>                                     0
<RECEIVABLES>                               99,855
<ALLOWANCES>                                     0
<INVENTORY>                                111,151
<CURRENT-ASSETS>                           233,406
<PP&E>                                     371,905
<DEPRECIATION>                             129,854
<TOTAL-ASSETS>                             533,027
<CURRENT-LIABILITIES>                      131,335
<BONDS>                                    263,353
                            0
                                 28,425
<COMMON>                                       199
<OTHER-SE>                                  88,663
<TOTAL-LIABILITY-AND-EQUITY>               533,027
<SALES>                                    155,054
<TOTAL-REVENUES>                           155,054
<CGS>                                      134,604
<TOTAL-COSTS>                              134,604
<OTHER-EXPENSES>                            13,742
<LOSS-PROVISION>                                 0
<INTEREST-EXPENSE>                           6,355
<INCOME-PRETAX>                                353
<INCOME-TAX>                                   199
<INCOME-CONTINUING>                            154
<DISCONTINUED>                                   0
<EXTRAORDINARY>                                  0
<CHANGES>                                        0
<NET-INCOME>                                   154
<EPS-BASIC>                                (.02)
<EPS-DILUTED>                                (.02)
<FN>
<F1> *Notes  and  accounts  receivable-trade  are reported net of allowances for
     doubtful  accounts  in  the  Consolidated  Balance  Sheets.

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</TABLE>


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