<ARTICLE> 5 <CIK> 0000730263 <NAME> THOR INDUSTRIES <PERIOD-TYPE> 9-MOS <FISCAL-YEAR-END> JUL-31-2000 <PERIOD-START> AUG-01-1999 <PERIOD-END> APR-30-2000 <CASH> 31,741,915 <SECURITIES> 17,653,506 <RECEIVABLES> 74,764,317 <ALLOWANCES> 0 <INVENTORY> 88,950,438 <CURRENT-ASSETS> 221,420,235 <PP&E> 43,416,009 <DEPRECIATION> 13,917,592 <TOTAL-ASSETS> 281,594,135 <CURRENT-LIABILITIES> 87,071,113 <BONDS> 0 <PREFERRED-MANDATORY> 0 <PREFERRED> 0 <COMMON> 1,373,100 <OTHER-SE> 188,808,866 <TOTAL-LIABILITY-AND-EQUITY> 281,594,135 <SALES> 658,672,789 <TOTAL-REVENUES> 658,672,789 <CGS> 571,736,766 <TOTAL-COSTS> 614,332,155 <OTHER-EXPENSES> 2,048,325 <LOSS-PROVISION> 0 <INTEREST-EXPENSE> 164,388 <INCOME-PRETAX> 44,852,359 <INCOME-TAX> 18,391,904 <INCOME-CONTINUING> 26,460,455 <DISCONTINUED> 0 <EXTRAORDINARY> 0 <CHANGES> 0 <NET-INCOME> 26,460,455 <EPS-BASIC> 2.18 <EPS-DILUTED> 2.17