<ARTICLE> 5 <LEGEND> THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM THE COMPANY'S FINANCIAL STATEMENTS IN ITS QUARTERLY REPORT ON FORM 10-Q FOR THE QUARTERLY PERIOD ENDED SEPTEMBER 28, 1996 AND IS QUALIFIED IN ITS ENTIRETY BY REFERENCE TO SUCH FINANCIAL STATEMENTS. </LEGEND> <CIK> 0000805268 <NAME> BOSTON ACOUSTICS INC <PERIOD-TYPE> 6-MOS <FISCAL-YEAR-END> MAR-29-1997 <PERIOD-END> SEP-28-1996 <CASH> 2,517,939 <SECURITIES> 4,848,705 <RECEIVABLES> 9,102,819 <ALLOWANCES> 366,000 <INVENTORY> 9,203,635 <CURRENT-ASSETS> 26,876,964 <PP&E> 17,518,262 <DEPRECIATION> 6,450,660 <TOTAL-ASSETS> 42,640,057 <CURRENT-LIABILITIES> 4,003,753 <BONDS> 0 <PREFERRED-MANDATORY> 0 <PREFERRED> 0 <COMMON> 46,026 <OTHER-SE> 41,372,993 <TOTAL-LIABILITY-AND-EQUITY> 42,640,057 <SALES> 23,251,045 <TOTAL-REVENUES> 23,251,045 <CGS> 13,449,191 <TOTAL-COSTS> 6,173,458 <OTHER-EXPENSES> 0 <LOSS-PROVISION> 0 <INTEREST-EXPENSE> 0 <INCOME-PRETAX> 3,880,567 <INCOME-TAX> 1,358,000 <INCOME-CONTINUING> 2,522,567 <DISCONTINUED> 0 <EXTRAORDINARY> 0 <CHANGES> 0 <NET-INCOME> 2,522,567 <EPS-PRIMARY> .58 <EPS-DILUTED> .58