<TABLE> <S> <C>

<ARTICLE> 5
<LEGEND>
THIS SCHEDULE CONTAINS RESTATED SUMMARY FINANCIAL INFORMATION EXTRACTED FROM THE
RESPECTIVE POPE & TALBOT, INC. AND SUBSIDIARIES CONSOLIDATED FINANCIAL
STATEMENTS FOR THE NINE MONTHS ENDED SEP-30-1996, SIx MONTHS ENDED JUN-30-1996,
THREE MONTHS ENDED MAR-31-1996, AND THE TWELVE MONTHS ENDED DEC-31-1995, AND IS
QUALIFIED IN ITS ENTIRETY BY REFERENCE TO SUCH FINANCIAL STATEMENTS.
</LEGEND>
       
<S>                             <C>             <C>                <C>             <C>
<PERIOD-TYPE>                   9-MOS           6-MOS              3-MOS           12-MOS
<FISCAL-YEAR-END>              DEC-31-1996     DEC-31-1996        DEC-31-1996     DEC-31-1995
<PERIOD-END>                   SEP-30-1996     JUN-30-1996        MAR-31-1996     DEC-31-1995
<CASH>                              36,419           8,108              3,417          13,826
<SECURITIES>                         8,231           8,231                  0               0
<RECEIVABLES>                       42,920          38,171             44,626          52,931
<ALLOWANCES>                             0               0                  0               0
<INVENTORY>                         68,860          58,022             72,856          68,710
<CURRENT-ASSETS>                   171,571         129,114            148,922         207,252
<PP&E>                             466,563         464,808            458,622         457,959
<DEPRECIATION>                     260,127         252,811            239,792         232,199
<TOTAL-ASSETS>                     418,167         378,779            405,254         472,227
<CURRENT-LIABILITIES>               95,110          54,202             58,335         113,495
<BONDS>                            108,174         108,289            128,402         138,514
<PREFERRED-MANDATORY>                    0               0                  0               0
<PREFERRED>                              0               0                  0               0
<COMMON>                            13,972          13,972             13,972          13,972
<OTHER-SE>                         170,481         171,803            173,805         175,720
<TOTAL-LIABILITY-AND-EQUITY>       418,167         378,779            405,254         472,227
<SALES>                            232,918<F1>     155,628<F1>         78,642<F1>     417,396<F1>
<TOTAL-REVENUES>                   232,918<F1>     155,628<F1>         78,642<F1>     417,396<F1>
<CGS>                              219,600<F1>     149,205<F1>         77,044<F1>     382,976<F1>
<TOTAL-COSTS>                      219,600<F1>     149,205<F1>         77,044<F1>     382,975<F1>
<OTHER-EXPENSES>                         0               0                  0               0
<LOSS-PROVISION>                         0               0                  0               0
<INTEREST-EXPENSE>                   4,562<F1>       3,067<F1>          1,741<F1>       9,480<F1>
<INCOME-PRETAX>                    (1,676)<F1>      (3,737)<F1>        (4,064)<F1>      8,655<F1>
<INCOME-TAX>                         (160)<F1>      (1,491)<F1>        (1,631)<F1>      3,700<F1>
<INCOME-CONTINUING>                (1,515)<F1>      (2,245)<F1>        (2,432)<F1>      4,955<F1>
<DISCONTINUED>                       3,659<F1>        3,252<F1>         2,777<F1>     (29,793)<F1>
<EXTRAORDINARY>                          0               0                  0               0
<CHANGES>                                0               0                  0               0
<NET-INCOME>                         2,144           1,007                345         (24,838)
<EPS-PRIMARY>                          .16             .08                .03           (1.86)
<EPS-DILUTED>                          .16             .08                .03           (1.86)
<FN>
<F1>Reflects restated information due to sale of tissue operations in first quarter
of 1998 with treatment of discontinued tissue operations first refleclted in 12
month December 31, 1997.
</FN>
        

</TABLE>