<ARTICLE> 5
<LEGEND>
This schedule contains summary financial information extracted from Gehl
Company's consolidated balance sheet at September 27, 1997 and consolidated
statements of income for the nine month period ended September 27, 1997 and is
qualified in its entirety by reference to such financial statements.
</LEGEND>
<RESTATED>
<MULTIPLIER> 1000
       
                             
<PERIOD-TYPE>                   9-MOS
<FISCAL-YEAR-END>                          DEC-31-1997
<PERIOD-START>                              JAN-1-1997
<PERIOD-END>                               SEP-27-1997
<CASH>                                            3204
<SECURITIES>                                         0
<RECEIVABLES>                                    69784
<ALLOWANCES>                                         0<F1>
<INVENTORY>                                      16877
<CURRENT-ASSETS>                                 95210
<PP&E>                                           62240
<DEPRECIATION>                                   37061
<TOTAL-ASSETS>                                  129926
<CURRENT-LIABILITIES>                            38950
<BONDS>                                          12016<F2>
<COMMON>                                           620
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                          0
<OTHER-SE>                                       74140
<TOTAL-LIABILITY-AND-EQUITY>                    129926
<SALES>                                         143407 
<TOTAL-REVENUES>                                143407
<CGS>                                           100070
<TOTAL-COSTS>                                   100070
<OTHER-EXPENSES>                                     0
<LOSS-PROVISION>                                     0
<INTEREST-EXPENSE>                                1339
<INCOME-PRETAX>                                  15417
<INCOME-TAX>                                      5550
<INCOME-CONTINUING>                               9867
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                      9867
<EPS-PRIMARY>                                     1.59<F3>
<EPS-DILUTED>                                     1.52<F3>
<FN>
<F1>Company presents receivables on a net basis in compliance with Article 10
of Regulation S-X.
<F2>Includes all non-current portion of debt obligations
<F3>Restated to reflect the impact of Statement of Finanical Accounting
Standards No. 128, "Earnings per Share".  The EPS under the "EPS-Primary" tag
represents Basic Earnings per Share.
</FN>