<ARTICLE> 5
<LEGEND>
THE SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED
FROM THE TWIN DISC, INCORPORATED CONDENSED CONSOLIDATED FINANCIAL
STATEMENTS
SET FORTH IN THE SECOND QUARTER REPORT TO SHAREHOLDERS FOR THE SIX
MONTHS
ENDED DECEMBER 31, 1999 AND IS QUALIFIED IN ITS ENTIRETY BY REFERENCE
TO SUCH
FINANCIAL STATEMENTS.
</LEGEND>
<MULTIPLIER> 1,000

                             
<PERIOD-TYPE>                  6-MOS
<FISCAL-YEAR-END>                          JUN-30-1999
<PERIOD-END>                               DEC-31-1999
<CASH>                                           3,455
<SECURITIES>                                         0
<RECEIVABLES>                                   28,005
<ALLOWANCES>                                       558
<INVENTORY>                                     55,273
<CURRENT-ASSETS>                                98,778
<PP&E>                                         119,873
<DEPRECIATION>                                  82,891
<TOTAL-ASSETS>                                 175,578
<CURRENT-LIABILITIES>                           39,752
<BONDS>                                         35,115
<COMMON>                                        11,653
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                          0
<OTHER-SE>                                      53,462
<TOTAL-LIABILITY-AND-EQUITY>                   175,578
<SALES>                                         79,619
<TOTAL-REVENUES>                                79,619
<CGS>                                           62,811
<TOTAL-COSTS>                                   62,811
<OTHER-EXPENSES>                                     0
<LOSS-PROVISION>                                     0
<INTEREST-EXPENSE>                               1,484
<INCOME-PRETAX>                                   (207)
<INCOME-TAX>                                        (3)
<INCOME-CONTINUING>                               (204)
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                      (204)
<EPS-BASIC>                                     (.07)
<EPS-DILUTED>                                     (.07)