<ARTICLE> 5
<LEGEND>
THE SCHEDULE CONTAINS RESTATED SUMMARY FINANCIAL INFORMATION
EXTRACTED
FROM THE TWIN DISC, INCORPORATED CONDENSED CONSOLIDATED FINANCIAL
STATEMENTS
SET FORTH IN THE FIRST QUARTER REPORT TO SHAREHOLDERS FOR THE THREE
MONTHS
ENDED SEPTEMBER 30, 1997 AND IS QUALIFIED IN ITS ENTIRETY BY REFERENCE
TO SUCH
FINANCIAL STATEMENTS.
</LEGEND>
<MULTIPLIER>       1,000
       
                             
<PERIOD-TYPE>                   3-MOS
<FISCAL-YEAR-END>                          JUN-30-1997
<PERIOD-END>                               SEP-30-1997
<CASH>                                           9,142
<SECURITIES>                                         0
<RECEIVABLES>                                   31,477
<ALLOWANCES>                                       461
<INVENTORY>                                     50,206
<CURRENT-ASSETS>                                98,504
<PP&E>                                         108,987
<DEPRECIATION>                                  74,432
<TOTAL-ASSETS>                                 161,152
<CURRENT-LIABILITIES>                           30,622
<BONDS>                                         19,946
<COMMON>                                        11,653
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                          0
<OTHER-SE>                                      63,492
<TOTAL-LIABILITY-AND-EQUITY>                   161,152
<SALES>                                         47,880
<TOTAL-REVENUES>                                47,880
<CGS>                                           37,944
<TOTAL-COSTS>                                   37,944
<OTHER-EXPENSES>                                     0
<LOSS-PROVISION>                                     0
<INTEREST-EXPENSE>                                 376
<INCOME-PRETAX>                                  2,242
<INCOME-TAX>                                       886
<INCOME-CONTINUING>                              1,356
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                     1,356
<EPS-PRIMARY>                                      .48
<EPS-DILUTED>                                      .47