<ARTICLE> 5 <CIK> 0000730263 <NAME> Thor Industries <PERIOD-TYPE> 9-MOS <FISCAL-YEAR-END> JUL-31-1996 <PERIOD-END> APR-30-1996 <CASH> 3,742,258 <SECURITIES> 0 <RECEIVABLES> 47,881,635 <ALLOWANCES> 0 <INVENTORY> 54,875,168 <CURRENT-ASSETS> 110,826,128 <PP&E> 27,049,311 <DEPRECIATION> 10,602,821 <TOTAL-ASSETS> 156,616,355 <CURRENT-LIABILITIES> 42,354,835 <BONDS> 0 <PREFERRED-MANDATORY> 0 <PREFERRED> 0 <COMMON> 909,925 <OTHER-SE> 112,354,188 <TOTAL-LIABILITY-AND-EQUITY> 156,616,355 <SALES> 440,474,240 <TOTAL-REVENUES> 404,474,240 <CGS> 394,547,809 <TOTAL-COSTS> 423,782,335 <OTHER-EXPENSES> 27,005 <LOSS-PROVISION> 0 <INTEREST-EXPENSE> 421,480 <INCOME-PRETAX> 16,932,089 <INCOME-TAX> 7,001,884 <INCOME-CONTINUING> 9,930,205 <DISCONTINUED> 0 <EXTRAORDINARY> 0 <CHANGES> 0 <NET-INCOME> 9,930,205 <EPS-PRIMARY> 1.12 <EPS-DILUTED> 0