<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,
          1997, 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>                                                            4,812,438
<SECURITIES>                                                      2,893,167
<RECEIVABLES>                                                    26,875,828
<ALLOWANCES>                                                        924,000
<INVENTORY>                                                      27,033,117
<CURRENT-ASSETS>                                                 65,581,088
<PP&E>                                                           11,891,496
<DEPRECIATION>                                                    9,733,857
<TOTAL-ASSETS>                                                   81,245,630
<CURRENT-LIABILITIES>                                            24,152,123
<COMMON>                                                          9,603,785
<BONDS>                                                                   0
<PREFERRED-MANDATORY>                                                     0
<PREFERRED>                                                               0
<OTHER-SE>                                                       47,366,362
<TOTAL-LIABILITY-AND-EQUITY>                                     81,245,630
<SALES>                                                         178,641,415
<TOTAL-REVENUES>                                                179,540,729
<CGS>                                                           155,290,918
<TOTAL-COSTS>                                                   155,290,918
<OTHER-EXPENSES>                                                 21,340,392
<LOSS-PROVISION>                                                    924,000
<INTEREST-EXPENSE>                                                  846,600
<INCOME-PRETAX>                                                   2,909,419
<INCOME-TAX>                                                        630,000
<INCOME-CONTINUING>                                             (13,124,197)
<DISCONTINUED>                                                            0
<EXTRAORDINARY>                                                           0
<CHANGES>                                                                 0
<NET-INCOME>                                                    (13,124,197)
<EPS-PRIMARY>                                                         (1.06)
<EPS-DILUTED>                                                         (1.06)