<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, 1997 AND
IS QUALIFIED IN ITS
ENTIRETY BY REFERENCE TO SUCH FINANCIAL STATEMENTS.
</LEGEND>
<MULTIPLIER> 1,000
       
                             
<PERIOD-TYPE>                   6-MOS
<FISCAL-YEAR-END>                          JUN-30-1997
<PERIOD-END>                               DEC-31-1997
<CASH>                                          13,706
<SECURITIES>                                         0
<RECEIVABLES>                                   32,251
<ALLOWANCES>                                       674
<INVENTORY>                                     47,409
<CURRENT-ASSETS>                                99,701
<PP&E>                                         110,361
<DEPRECIATION>                                  75,407
<TOTAL-ASSETS>                                 163,155
<CURRENT-LIABILITIES>                           32,026
<BONDS>                                         19,940
<COMMON>                                        11,653
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                          0
<OTHER-SE>                                      64,067
<TOTAL-LIABILITY-AND-EQUITY>                   163,155
<SALES>                                        101,874
<TOTAL-REVENUES>                               101,874
<CGS>                                           79,688
<TOTAL-COSTS>                                   79,688
<OTHER-EXPENSES>                                     0
<LOSS-PROVISION>                                     0
<INTEREST-EXPENSE>                                 759
<INCOME-PRETAX>                                  5,809
<INCOME-TAX>                                     2,337
<INCOME-CONTINUING>                              3,472
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                     3,472
<EPS-PRIMARY>                                     1.23
<EPS-DILUTED>                                     1.21