<ARTICLE> 5 <LEGEND> THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM THE COMPANY'S FINANCIAL STATEMENTS IN ITS QUARTERLY REPORT ON FORM 10Q FOR THE QUARTERLY PERIOD ENDED DECEMBER 28, 1996 AND IS QUALIFIED IN ITS ENTIRETY TO SUCH FINANCIAL STATEMENTS. </LEGEND> <CIK> 0000805268 <NAME> BOSTON ACOUSTICS, INC. <PERIOD-TYPE> 9-MOS <FISCAL-YEAR-END> MAR-29-1997 <PERIOD-END> DEC-28-1996 <CASH> 1,707,700 <SECURITIES> 3,243,480 <RECEIVABLES> 11,076,157 <ALLOWANCES> 435,000 <INVENTORY> 9,709,904 <CURRENT-ASSETS> 26,840,323 <PP&E> 17,829,297 <DEPRECIATION> 6,846,731 <TOTAL-ASSETS> 41,864,755 <CURRENT-LIABILITIES> 3,606,767 <BONDS> 0 <PREFERRED-MANDATORY> 0 <PREFERRED> 0 <COMMON> 46,026 <OTHER-SE> 42,644,477 <TOTAL-LIABILITY-AND-EQUITY> 41,864,755 <SALES> 38,029,777 <TOTAL-REVENUES> 38,029,777 <CGS> 21,769,652 <TOTAL-COSTS> 9,951,992 <OTHER-EXPENSES> 0 <LOSS-PROVISION> 0 <INTEREST-EXPENSE> 0 <INCOME-PRETAX> 6,643,288 <INCOME-TAX> 2,326,000 <INCOME-CONTINUING> 4,317,288 <DISCONTINUED> 0 <EXTRAORDINARY> 0 <CHANGES> 0 <NET-INCOME> 4,317,288 <EPS-PRIMARY> 1.00 <EPS-DILUTED> 1.00