<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-30-1997, SIX MONTHS ENDED JUN-30-1997,
THREE MONTHS ENDED MAR-31-1997, AND THE TWELVE MONTHS ENDED DEC-31-1996, 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-31-1997             DEC-31-1997             DEC-31-1997             DEC-31-1996
<PERIOD-END>                               SEP-30-1997             JUN-30-1997             MAR-31-1997             DEC-31-1996
<CASH>                                          55,288                  44,533                  33,882                  32,208
<SECURITIES>                                         0                       0                       0                       0
<RECEIVABLES>                                   45,244                  47,489                  44,666                  39,170
<ALLOWANCES>                                         0                       0                       0                       0
<INVENTORY>                                     69,070                  56,708                  77,831                  81,036
<CURRENT-ASSETS>                               181,616                 161,409                 168,906                 164,502
<PP&E>                                         464,547                 460,436                 469,114                 468,528
<DEPRECIATION>                                 286,349                 279,425                 273,631                 266,862
<TOTAL-ASSETS>                                 414,350                 398,229                 407,214                 407,929
<CURRENT-LIABILITIES>                           92,723                  79,009                  87,639                  87,067
<BONDS>                                        107,663                 107,786                 107,907                 108,026
<PREFERRED-MANDATORY>                                0                       0                       0                       0
<PREFERRED>                                          0                       0                       0                       0
<COMMON>                                        13,972                  13,972                  13,972                  13,972
<OTHER-SE>                                     169,558                 166,807                 167,015                 169,256
<TOTAL-LIABILITY-AND-EQUITY>                   414,350                 398,229                 407,214                 407,929
<SALES>                                        253,112<F1>             172,429<F1>              84,092<F1>             313,845<F1>
<TOTAL-REVENUES>                               253,112<F1>             172,429<F1>              84,092<F1>             313,845<F1>
<CGS>                                          228,880<F1>             156,222<F1>              78,013<F1>             295,533<F1>
<TOTAL-COSTS>                                  228,880<F1>             156,222<F1>              78,013<F1>             295,533<F1>
<OTHER-EXPENSES>                                     0                       0                       0                       0
<LOSS-PROVISION>                                     0                       0                       0                       0
<INTEREST-EXPENSE>                               4,490<F1>               3,164<F1>               1,574<F1>               6,035<F1>
<INCOME-PRETAX>                                  7,850<F1>               4,853<F1>                 514<F1>                (995)<F1>
<INCOME-TAX>                                     3,480<F1>               2,268<F1>                 271<F1>                 334<F1>
<INCOME-CONTINUING>                              4,010<F1>               2,585<F1>                 243<F1>              (1,329)<F1>

<DISCONTINUED>                                   4,709<F1>               2,774<F1>               1,135<F1>               5,238<F1>
<EXTRAORDINARY>                                      0                       0                       0                       0
<CHANGES>                                            0                       0                       0                       0
<NET-INCOME>                                     8,719                   5,359                   1,378                   3,909
<EPS-PRIMARY>                                      .65                     .40                     .10                     .29
<EPS-DILUTED>                                      .65                     .40                     .10                     .29
<FN>
<F1>Reflects restated information due to sale of tissue operations in first quarter
of 1998 with treatment of discontinued tissue operations first reflected in 12
month December 31, 1997.
</FN>
        

</TABLE>