<TABLE> <S> <C>

<PAGE>
<ARTICLE> 5
<LEGEND>
This restated schedule contains summary financial information extracted from the
consolidated financial statements of Kevco, Inc. and is qualified in its
entirety by reference to such financial statements.
</LEGEND>
<RESTATED> 
       
<S>                             <C>                     <C>                     <C>
<PERIOD-TYPE>                   3-MOS                   YEAR                   YEAR
<FISCAL-YEAR-END>                          DEC-31-1997             DEC-31-1996             DEC-31-1995
<PERIOD-START>                             JAN-01-1997             JAN-01-1996             JAN-01-1995
<PERIOD-END>                               MAR-31-1997             DEC-31-1996             DEC-31-1995
<CASH>                                              80                   2,078                     977
<SECURITIES>                                         0                       0                       0<F1>
<RECEIVABLES>                                   22,846                   9,558                  14,929<F2>
<ALLOWANCES>                                        71                     100                     160
<INVENTORY>                                     32,417                  23,722                  19,201
<CURRENT-ASSETS>                                56,186                  35,596                  35,290
<PP&E>                                          23,606                  15,459                  13,964
<DEPRECIATION>                                   5,626                   5,251                   4,206
<TOTAL-ASSETS>                                 108,841                  55,739                  55,669
<CURRENT-LIABILITIES>                           29,924                  11,070                  15,546
<BONDS>                                              0                       0                       0
<PREFERRED-MANDATORY>                                0                       0                       0
<PREFERRED>                                          0                       0                       0
<COMMON>                                            68                      68                      47
<OTHER-SE>                                      35,499                  34,125                   9,509
<TOTAL-LIABILITY-AND-EQUITY>                   108,841                  55,739                  55,669
<SALES>                                         72,099                 267,344                 182,519
<TOTAL-REVENUES>                                73,378                 272,841                 185,129
<CGS>                                           61,976                 226,653                 155,641
<TOTAL-COSTS>                                   69,657                 256,376                 176,530
<OTHER-EXPENSES>                                     0                       0                       0
<LOSS-PROVISION>                                     0                       0                       0
<INTEREST-EXPENSE>                                 528                   2,058                   1,337
<INCOME-PRETAX>                                  3,193                  14,407                   7,262
<INCOME-TAX>                                     1,277                   1,695                      45
<INCOME-CONTINUING>                              1,916                  12,712                   7,217
<DISCONTINUED>                                       0                       0                       0
<EXTRAORDINARY>                                      0                       0                       0
<CHANGES>                                            0                       0                       0
<NET-INCOME>                                     1,916                  12,712                   7,217
<EPS-PRIMARY>                                     0.28                       0                       0
<EPS-DILUTED>                                     0.27                       0                       0
<FN>
<F1>Amounts inapplicable or not disclosed as a separate line on the statement of
financial position or result of operations are reported as 0 herein.
<F2>Notes and accounts receivable - trade are reported net of allowances for
doubtful accounts in the statement of financial position.
</FN>
        

</TABLE>