<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