<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, 1996 AND IS QUALIFIED IN ITS ENTIRETY BY 
REFERENCE TO SUCH FINANCIAL STATEMENTS.
</LEGEND>
<MULTIPLIER> 1,000
       
                             
<PERIOD-TYPE>                   9-MOS
<FISCAL-YEAR-END>                          JUN-30-1995
<PERIOD-END>                               MAR-31-1996
<CASH>                                           2,438
<SECURITIES>                                         0
<RECEIVABLES>                                   32,144
<ALLOWANCES>                                       359
<INVENTORY>                                     58,459
<CURRENT-ASSETS>                               104,291
<PP&E>                                         109,745
<DEPRECIATION>                                  73,668
<TOTAL-ASSETS>                                 172,223
<CURRENT-LIABILITIES>                           44,519
<BONDS>                                         20,032
<COMMON>                                        11,653
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                          0
<OTHER-SE>                                      63,269
<TOTAL-LIABILITY-AND-EQUITY>                   172,223
<SALES>                                        125,747
<TOTAL-REVENUES>                               125,747
<CGS>                                           98,019
<TOTAL-COSTS>                                   98,019
<OTHER-EXPENSES>                                     0
<LOSS-PROVISION>                                     0
<INTEREST-EXPENSE>                               1,099
<INCOME-PRETAX>                                  5,550
<INCOME-TAX>                                     2,258
<INCOME-CONTINUING>                              3,292
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                     3,292
<EPS-PRIMARY>                                     1.18
<EPS-DILUTED>                                     1.17