<ARTICLE> 5 <LEGEND> This schedule contains summary financial information extracted from Gehl Company's consolidated balance sheet at December 31, 1996 and consolidated statements of income for the twelve month period ended December 31, 1996 and is qualified in its entirety by reference to such financial statements. </LEGEND> <RESTATED> <MULTIPLIER> 1000 <PERIOD-TYPE> 12-MOS <FISCAL-YEAR-END> DEC-31-1996 <PERIOD-START> JAN-1-1996 <PERIOD-END> DEC-31-1996 <CASH> 4208 <SECURITIES> 0 <RECEIVABLES> 67108 <ALLOWANCES> 3806 <INVENTORY> 18642 <CURRENT-ASSETS> 89748 <PP&E> 57071 <DEPRECIATION> 35393 <TOTAL-ASSETS> 120125 <CURRENT-LIABILITIES> 32136 <BONDS> 19194<F1> <COMMON> 616 <PREFERRED-MANDATORY> 0 <PREFERRED> 0 <OTHER-SE> 64216 <TOTAL-LIABILITY-AND-EQUITY> 120125 <SALES> 159662 <TOTAL-REVENUES> 159662 <CGS> 111902 <TOTAL-COSTS> 111902 <OTHER-EXPENSES> 0 <LOSS-PROVISION> 0 <INTEREST-EXPENSE> 3443 <INCOME-PRETAX> 12494 <INCOME-TAX> 2929 <INCOME-CONTINUING> 9565 <DISCONTINUED> 0 <EXTRAORDINARY> 0 <CHANGES> 0 <NET-INCOME> 9565 <EPS-PRIMARY> 1.56<F2> <EPS-DILUTED> 1.54<F2> <FN> <F1>Includes all non-current portion of debt obligations <F2>Restated to reflect the impact of Statement of Financial Accounting Standards No. 128, "Earnings per Share". The EPS under the "EPS-Primary" tag represents Basic Earnings per Share. </FN>