<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