<ARTICLE> 5 <LEGEND> THE COMPANY'S FINANCIAL STATEMENTS IN ITS QUARTERLY REPORT ON FORM 10Q FOR THE QUARTERLY PERIOD ENDED SEPTEMBER 25, 1999. </LEGEND> <CIK> 0000805268 <NAME> Boston Acoustics,Inc. <PERIOD-TYPE> 6-MOS <FISCAL-YEAR-END> MAR-25-2000 <PERIOD-END> SEP-25-1999 <CASH> 1857189 <SECURITIES> 0 <RECEIVABLES> 13529291 <ALLOWANCES> 413000 <INVENTORY> 19108870 <CURRENT-ASSETS> 37009954 <PP&E> 25698845 <DEPRECIATION> 11029724 <TOTAL-ASSETS> 52576395 <CURRENT-LIABILITIES> 8887586 <BONDS> 0 <PREFERRED-MANDATORY> 0 <PREFERRED> 0 <COMMON> 50792 <OTHER-SE> 36038017 <TOTAL-LIABILITY-AND-EQUITY> 52576395 <SALES> 50524834 <TOTAL-REVENUES> 50524834 <CGS> 34847102 <TOTAL-COSTS> 10777101 <OTHER-EXPENSES> 0 <LOSS-PROVISION> 0 <INTEREST-EXPENSE> 373246 <INCOME-PRETAX> 4574031 <INCOME-TAX> 1762000 <INCOME-CONTINUING> 2812031 <DISCONTINUED> 0 <EXTRAORDINARY> 0 <CHANGES> 0 <NET-INCOME> 2812031 <EPS-BASIC> .56 <EPS-DILUTED> .54