EXHIBIT 27 - FINANCIAL DATA SCHEDULE
Published on
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<ARTICLE> 5
<LEGEND>
EXHIBIT 27
MIDWEST GRAIN PRODUCTS, INC.
FINANCIAL DATA SCHEDULE
THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED
FROM MIDWEST GRAIN PRODUCTS, INC. CONSOLIDATED STATEMENT OF
INCOME FOR THE THREE MONTHS ENDED SEPTEMBER 30, 1997 AND
CONSOLIDATED BALANCE SHEET AS AT SEPTEMBER 30, 1997, AND IS
QUALIFIED IN ITS ENTIRETY BY REFERENCE TO SUCH FINANCIAL
STATEMENTS.
</LEGEND>
<CIK> 0000835011
<NAME> MIDWEST GRAIN PRODUCTS, INC.
<MULTIPLIER> 1,000
<PERIOD-TYPE> 3-MOS
<FISCAL-YEAR-END> JUN-30-1998
<PERIOD-START> JUL-1-1997
<PERIOD-END> SEP-30-1997
<CASH> 412
<SECURITIES> 0
<RECEIVABLES> 26,485<F1>
<ALLOWANCES> 285
<INVENTORY> 16,960
<CURRENT-ASSETS> 48,179
<PP&E> 214,857
<DEPRECIATION> 102,560
<TOTAL-ASSETS> 160,908
<CURRENT-LIABILITIES> 14,596
<BONDS> 24,660
<COMMON> 6,715
<PREFERRED-MANDATORY> 0
<PREFERRED> 4
<OTHER-SE> 101,607<F2>
<TOTAL-LIABILITY-AND-EQUITY> 160,908
<SALES> 57,623
<TOTAL-REVENUES> 57,623
<CGS> 55,012
<TOTAL-COSTS> 57,656<F3>
<OTHER-EXPENSES> 14
<LOSS-PROVISION> 0
<INTEREST-EXPENSE> (455)
<INCOME-PRETAX> (396)
<INCOME-TAX> (161)
<INCOME-CONTINUING> (235)
<DISCONTINUED> 0
<EXTRAORDINARY> 0
<CHANGES> 0
<NET-INCOME> (235)
<EPS-PRIMARY> (.02)
<EPS-DILUTED> (.02)
<FN>
<F1> Reflects Receivables less Allowances.
<F2> Reflects retained earnings and additional paid in captial
less cost of Treasury Stock.
<F3> Reflects cost of sales and selling, general & administrative expenses.
</FN>
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