<ARTICLE> 5
<LEGEND>
THE SCHEDULE CONTAINS RESTATED 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
MARCH 31, 1997 AND IS QUALIFIED IN ITS ENTIRETY BY REFERENCE TO SUCH
FINANCIAL
STATEMENTS.
</LEGEND>
<MULTIPLIER> 1,000
       
                             
<PERIOD-TYPE>                   9-MOS
<FISCAL-YEAR-END>                          JUN-30-1996
<PERIOD-END>                               MAR-31-1997
<CASH>                                           7,803
<SECURITIES>                                         0
<RECEIVABLES>                                   31,637
<ALLOWANCES>                                       374
<INVENTORY>                                     50,918
<CURRENT-ASSETS>                                98,500
<PP&E>                                         108,788
<DEPRECIATION>                                  74,105
<TOTAL-ASSETS>                                 162,649
<CURRENT-LIABILITIES>                           32,765
<BONDS>                                         19,943
<COMMON>                                        11,653
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                          0
<OTHER-SE>                                      64,635
<TOTAL-LIABILITY-AND-EQUITY>                   162,649
<SALES>                                        135,641
<TOTAL-REVENUES>                               135,641
<CGS>                                          104,250
<TOTAL-COSTS>                                  104,250
<OTHER-EXPENSES>                                     0
<LOSS-PROVISION>                                     0
<INTEREST-EXPENSE>                               1,418
<INCOME-PRETAX>                                  8,371
<INCOME-TAX>                                     3,581
<INCOME-CONTINUING>                              4,790
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                     4,790
<EPS-PRIMARY>                                     1.73
<EPS-DILUTED>                                     1.71