<ARTICLE> 5
<LEGEND>
THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM THE
COMPANY'S CONDENSED CONSOLIDATED BALANCE SHEET AS OF SEPTEMBER 30, 1994
AND THE CONDENSED CONSOLIDATED STATEMENT OF INCOME FOR THE NINE MONTHS ENDED
SEPTEMBER 30, 1994 AND IS QUALIFIED IN ITS ENTIRETY BY REFERENCE TO SUCH
FINANCIAL STATEMENTS.
</LEGEND>
<CIK> 0000814361
<NAME> THE TIMBERLAND COMPANY
<MULTIPLIER> 1,000
       
                                     
<PERIOD-TYPE>                   9-MOS
<FISCAL-YEAR-END>                          DEC-31-1994
<PERIOD-END>                               SEP-30-1994
<CASH>                                           1,183
<SECURITIES>                                         0
<RECEIVABLES>                                  193,315
<ALLOWANCES>                                         0
<INVENTORY>                                    221,394
<CURRENT-ASSETS>                               436,823
<PP&E>                                          97,278
<DEPRECIATION>                                  42,759
<TOTAL-ASSETS>                                 520,768
<CURRENT-LIABILITIES>                          212,395
<BONDS>                                              0
<COMMON>                                           109
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                          0
<OTHER-SE>                                     145,561
<TOTAL-LIABILITY-AND-EQUITY>                   520,768
<SALES>                                        457,185
<TOTAL-REVENUES>                               457,185
<CGS>                                          308,065
<TOTAL-COSTS>                                  308,065
<OTHER-EXPENSES>                               115,332
<LOSS-PROVISION>                                     0
<INTEREST-EXPENSE>                               9,829
<INCOME-PRETAX>                                 23,959
<INCOME-TAX>                                     9,104
<INCOME-CONTINUING>                             14,855
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                    14,855
<EPS-PRIMARY>                                     1.32
<EPS-DILUTED>                                     1.32