<ARTICLE> 5
<LEGEND>
THE SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED
FROM THE TWIN
DISC,
INCORPORATED
CONDENSED CONSOLIDATED FINANCIAL STATEMENTS SET FORTH IN THE THIRD
QUARTER
REPORT
TO SHAREHOLDERS
FOR THE NINE MONTHS ENDED DECEMBER, 1995 AND IS QUALIFIED IN ITS
ENTIRETY BY
REFERENCE TO SUCH
FINANCIAL STATEMENTS.
</LEGEND>
<MULTIPLIER> 1,000
       
                             
<PERIOD-TYPE>                   6-MOS
<FISCAL-YEAR-END>                          JUN-30-1996
<PERIOD-END>                               DEC-31-1996
<CASH>                                           6,348
<SECURITIES>                                         0
<RECEIVABLES>                                   32,563
<ALLOWANCES>                                       326
<INVENTORY>                                     53,487
<CURRENT-ASSETS>                               100,742
<PP&E>                                         110,030
<DEPRECIATION>                                  74,527
<TOTAL-ASSETS>                                 165,998
<CURRENT-LIABILITIES>                           35,452
<BONDS>                                         19,942
<COMMON>                                        11,653
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                          0
<OTHER-SE>                                      65,344
<TOTAL-LIABILITY-AND-EQUITY>                   165,998
<SALES>                                         86,437
<TOTAL-REVENUES>                                86,437
<CGS>                                           66,770
<TOTAL-COSTS>                                   66,770
<OTHER-EXPENSES>                                     0
<LOSS-PROVISION>                                     0
<INTEREST-EXPENSE>                                 975
<INCOME-PRETAX>                                  5,042
<INCOME-TAX>                                     2,168
<INCOME-CONTINUING>                              2,874
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                     2,874
<EPS-PRIMARY>                                     1.04
<EPS-DILUTED>                                     1.04