<ARTICLE> 5
<LEGEND>
                                                             Exhibit (27)

This schedule contains summary financial information extracted from the
financial statements which are filed as part of Clark Equipment Company's 10-Q
for the quarterly period ended September 30, 1994 and is qualified in its
entirety by reference to such financial statements.
</LEGEND>
       
                             
<PERIOD-TYPE>                   9-MOS
<FISCAL-YEAR-END>                          DEC-31-1994
<PERIOD-END>                               SEP-30-1994
<CASH>                                          43,845
<SECURITIES>                                   188,200
<RECEIVABLES>                                  113,452
<ALLOWANCES>                                     5,655
<INVENTORY>                                    125,111
<CURRENT-ASSETS>                               498,267
<PP&E>                                         375,409
<DEPRECIATION>                                 196,627
<TOTAL-ASSETS>                               1,185,019
<CURRENT-LIABILITIES>                          221,968
<BONDS>                                        194,266
<COMMON>                                       323,987
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                          0
<OTHER-SE>                                      86,560
<TOTAL-LIABILITY-AND-EQUITY>                 1,185,019
<SALES>                                        696,587
<TOTAL-REVENUES>                               696,898
<CGS>                                          548,066
<TOTAL-COSTS>                                  548,066
<OTHER-EXPENSES>                                     0
<LOSS-PROVISION>                                     0
<INTEREST-EXPENSE>                              15,157
<INCOME-PRETAX>                                 64,517
<INCOME-TAX>                                    21,421
<INCOME-CONTINUING>                             87,555
<DISCONTINUED>                                  34,159
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                   121,714
<EPS-PRIMARY>                                     6.99
<EPS-DILUTED>                                     6.99