<ARTICLE> 5 <CIK> 0000730263 <NAME> THOR INDUSTRIES, INC. <PERIOD-TYPE> 3-MOS <FISCAL-YEAR-END> OCT-31-1997 <PERIOD-END> OCT-31-1997 <CASH> 20,378,253 <SECURITIES> 0 <RECEIVABLES> 50,297,727 <ALLOWANCES> 0 <INVENTORY> 60,283,662 <CURRENT-ASSETS> 135,173,731 <PP&E> 28,473,032 <DEPRECIATION> 12,553,914 <TOTAL-ASSETS> 177,155,893 <CURRENT-LIABILITIES> 47,237,243 <BONDS> 0 <PREFERRED-MANDATORY> 0 <PREFERRED> 0 <COMMON> 910,090 <OTHER-SE> 127,161,496 <TOTAL-LIABILITY-AND-EQUITY> 177,155,893 <SALES> 165,458,354 <TOTAL-REVENUES> 165,458,354 <CGS> 145,924,675 <TOTAL-COSTS> 156,003,641 <OTHER-EXPENSES> (446,973) <LOSS-PROVISION> 0 <INTEREST-EXPENSE> 44,865 <INCOME-PRETAX> 10,092,620 <INCOME-TAX> 4,081,232 <INCOME-CONTINUING> 6,011,388 <DISCONTINUED> 0 <EXTRAORDINARY> 0 <CHANGES> 0 <NET-INCOME> 6,011,388 <EPS-PRIMARY> .74 <EPS-DILUTED> 0