<ARTICLE>                                                                 5
<LEGEND>  THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED
          FROM THE AUDITED CONSOLIDATED FINANCIAL STATEMENTS OF SPARTAN
          MOTORS, INC. AND SUBSIDIARIES FOR THE PERIOD ENDED DECEMBER 31,
          1996, AND IS QUALIFIED IN ITS ENTIRETY BY REFERENCE TO SUCH
          FINANCIAL STATEMENTS.
</LEGEND>
<MULTIPLIER>                                                          1,000
       
                                                            
<PERIOD-TYPE>                                                        12-MOS
<FISCAL-YEAR-END>                                               DEC-31-1996
<PERIOD-START>                                                  JAN-01-1996
<PERIOD-END>                                                    DEC-31-1996
<CASH>                                                            4,912,001
<SECURITIES>                                                      8,955,698
<RECEIVABLES>                                                    26,299,698
<ALLOWANCES>                                                        629,000
<INVENTORY>                                                      24,283,517
<CURRENT-ASSETS>                                                 67,911,326
<PP&E>                                                           11,403,194
<DEPRECIATION>                                                    7,977,012
<TOTAL-ASSETS>                                                   79,682,769
<CURRENT-LIABILITIES>                                            13,071,518
<BONDS>                                                           5,792,631
<COMMON>                                                         21,065,942
<PREFERRED-MANDATORY>                                                     0
<PREFERRED>                                                               0
<OTHER-SE>                                                       40,338,678
<TOTAL-LIABILITY-AND-EQUITY>                                     79,682,769
<SALES>                                                         174,677,163
<TOTAL-REVENUES>                                                175,825,970
<CGS>                                                           148,629,018
<TOTAL-COSTS>                                                   148,629,018
<OTHER-EXPENSES>                                                 23,344,891
<LOSS-PROVISION>                                                     71,451
<INTEREST-EXPENSE>                                                  464,166
<INCOME-PRETAX>                                                   3,852,061
<INCOME-TAX>                                                      1,532,000
<INCOME-CONTINUING>                                               2,320,061
<DISCONTINUED>                                                            0
<EXTRAORDINARY>                                                           0
<CHANGES>                                                                 0
<NET-INCOME>                                                      2,320,061
<EPS-PRIMARY>                                                           .18
<EPS-DILUTED>                                                           .18