<ARTICLE> 5
<CIK> 0000912463
<NAME> GUESS ?, INC.
<MULTIPLIER> 1,000
       
                             
<PERIOD-TYPE>                   3-MOS
<FISCAL-YEAR-END>                          DEC-31-1996
<PERIOD-START>                             JAN-01-1996
<PERIOD-END>                               MAR-31-1996
<CASH>                                           8,583
<SECURITIES>                                         0
<RECEIVABLES>                                   55,708
<ALLOWANCES>                                         0
<INVENTORY>                                     90,472
<CURRENT-ASSETS>                               160,271
<PP&E>                                         122,383
<DEPRECIATION>                                  55,855
<TOTAL-ASSETS>                                 239,267
<CURRENT-LIABILITIES>                           66,401
<BONDS>                                        154,979
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                          0
<COMMON>                                            35
<OTHER-SE>                                      17,435
<TOTAL-LIABILITY-AND-EQUITY>                   239,267
<SALES>                                        123,275
<TOTAL-REVENUES>                               134,898<F1>
<CGS>                                           70,479
<TOTAL-COSTS>                                   70,479
<OTHER-EXPENSES>                                     0
<LOSS-PROVISION>                                     0
<INTEREST-EXPENSE>                               3,549
<INCOME-PRETAX>                                 25,318
<INCOME-TAX>                                     1,271
<INCOME-CONTINUING>                                  0
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                    24,047
<EPS-PRIMARY>                                        0
<EPS-DILUTED>                                        0
<FN>
<F1>TOTAL REVENUES INCLUDE NET ROYALTY INCOME OF $11,623
</FN>