<ARTICLE> 5
<LEGEND>
                                                EXHIBIT (27)

This schedule contains summary financial information 
extracted from the financial statements of Clark Equipment
Company for the year ended December 31,1994 and is qualified
in its entirety by reference to such financial statements.

</LEGEND>
<MULTIPLIER> 1,000
       
                                       
<PERIOD-TYPE>                              YEAR
<FISCAL-YEAR-END>                          DEC-31-1994
<PERIOD-END>                               DEC-31-1994
<CASH>                                          48,404
<SECURITIES>                                   180,200
<RECEIVABLES>                                  115,561
<ALLOWANCES>                                     6,016
<INVENTORY>                                    123,728
<CURRENT-ASSETS>                               495,123
<PP&E>                                         383,758
<DEPRECIATION>                                 202,619
<TOTAL-ASSETS>                               1,193,899
<CURRENT-LIABILITIES>                          204,606
<BONDS>                                        193,294
<COMMON>                                       324,067
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                          0
<OTHER-SE>                                     128,093
<TOTAL-LIABILITY-AND-EQUITY>                 1,193,899
<SALES>                                        946,200
<TOTAL-REVENUES>                               946,599
<CGS>                                          748,716
<TOTAL-COSTS>                                  748,716
<OTHER-EXPENSES>                                     0
<LOSS-PROVISION>                                 1,224
<INTEREST-EXPENSE>                              19,966
<INCOME-PRETAX>                                 92,144
<INCOME-TAX>                                    29,329
<INCOME-CONTINUING>                             62,815
<DISCONTINUED>                                  99,120
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                   161,935
<EPS-PRIMARY>                                     9.30
<EPS-DILUTED>                                     9.30