<ARTICLE> 5
<LEGEND>
THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM FORM 10-Q
FOR QUARTERLY PERIOD ENDED SEPTEMBER 27, 2000 AND IS QUALIFIED IN ITS ENTIRETY
BY REFERENCE TO SUCH FINANCIAL STATEMENTS.

<CIK> 0001061588
<NAME> NE RESTAURANT COMPANY, INC.
<MULTIPLIER> 1,000

                                                  
<PERIOD-TYPE>                   3-MOS                   9-MOS
<FISCAL-YEAR-END>                          JAN-03-2001             JAN-03-2001
<PERIOD-START>                             JUN-29-2000             DEC-30-1999
<PERIOD-END>                               SEP-27-2000             SEP-27-2000
<CASH>                                           5,554                   5,554
<SECURITIES>                                         0                       0
<RECEIVABLES>                                    1,075                   1,075
<ALLOWANCES>                                         0                       0
<INVENTORY>                                      1,925                   1,925
<CURRENT-ASSETS>                                17,846                  17,846
<PP&E>                                         155,964                 155,964
<DEPRECIATION>                                (39,396)                (39,396)
<TOTAL-ASSETS>                                 182,550                 182,550
<CURRENT-LIABILITIES>                           31,948                  31,948
<BONDS>                                        100,000                 100,000
<PREFERRED-MANDATORY>                                0                       0
<PREFERRED>                                          0                       0
<COMMON>                                            37                      37
<OTHER-SE>                                       5,028                   5,028
<TOTAL-LIABILITY-AND-EQUITY>                   182,550                 182,550
<SALES>                                         71,801                 210,181
<TOTAL-REVENUES>                                71,801                 210,181
<CGS>                                           18,853                  55,214
<TOTAL-COSTS>                                   68,557                 202,203
<OTHER-EXPENSES>                                     0                       0
<LOSS-PROVISION>                                     0                       0
<INTEREST-EXPENSE>                               3,741                  11,120
<INCOME-PRETAX>                                  (496)                 (3,142)
<INCOME-TAX>                                      (30)                   (753)
<INCOME-CONTINUING>                              (466)                 (2,389)
<DISCONTINUED>                                       0                       0
<EXTRAORDINARY>                                      0                       0
<CHANGES>                                            0                       0
<NET-INCOME>                                     (466)                 (2,389)
<EPS-BASIC>                                     (0.16)                  (0.80)
<EPS-DILUTED>                                   (0.16)                  (0.80)