<ARTICLE> 5 <CIK> 0000789933 <NAME> NACCO Industries <MULTIPLIER> 1000 <PERIOD-TYPE> 3-MOS <FISCAL-YEAR-END> DEC-31-1996 <PERIOD-START> JAN-01-1996 <PERIOD-END> MAR-31-1996 <CASH> 32,898 <SECURITIES> 0 <RECEIVABLES> 279,015 <ALLOWANCES> 9,045 <INVENTORY> 412,878 <CURRENT-ASSETS> 747,079 <PP&E> 534,721 <DEPRECIATION> 398,928 <TOTAL-ASSETS> 1,875,224 <CURRENT-LIABILITIES> 543,687 <BONDS> 0 <PREFERRED-MANDATORY> 0 <PREFERRED> 0 <COMMON> 8,984 <OTHER-SE> 370,262 <TOTAL-LIABILITY-AND-EQUITY> 1,857,224 <SALES> 557,535 <TOTAL-REVENUES> 559,476 <CGS> 452,174 <TOTAL-COSTS> 527,864 <OTHER-EXPENSES> 0 <LOSS-PROVISION> 0 <INTEREST-EXPENSE> 13,001 <INCOME-PRETAX> 19,724 <INCOME-TAX> 6,657 <INCOME-CONTINUING> 12,919 <DISCONTINUED> 0 <EXTRAORDINARY> 0 <CHANGES> 0 <NET-INCOME> 12,919 <EPS-PRIMARY> 1.44 <EPS-DILUTED> 1.44