<ARTICLE> 5 <CIK> 0000051200 <NAME> GREAT DANE HOLDINGS INC. <MULTIPLIER> 1,000 <PERIOD-TYPE> 9-MOS <FISCAL-YEAR-END> DEC-31-1994 <PERIOD-END> SEP-30-1994 <CASH> 33,771 <SECURITIES> 0 <RECEIVABLES> 101,508 <ALLOWANCES> 1,328 <INVENTORY> 100,669 <CURRENT-ASSETS> 246,860 <PP&E> 218,007 <DEPRECIATION> 99,733 <TOTAL-ASSETS> 531,120 <CURRENT-LIABILITIES> 210,687 <BONDS> 236,118 <COMMON> 1 <PREFERRED-MANDATORY> 0 <PREFERRED> 0 <OTHER-SE> (134,085) <TOTAL-LIABILITY-AND-EQUITY> 531,120 <SALES> 747,078 <TOTAL-REVENUES> 805,981 <CGS> 636,753 <TOTAL-COSTS> 680,672 <OTHER-EXPENSES> 0 <LOSS-PROVISION> 0 <INTEREST-EXPENSE> 30,414 <INCOME-PRETAX> 31,068 <INCOME-TAX> 13,981 <INCOME-CONTINUING> 17,087 <DISCONTINUED> 0 <EXTRAORDINARY> 0 <CHANGES> 0 <NET-INCOME> 17,087 <EPS-PRIMARY> 1.02 <EPS-DILUTED> 1.02