<ARTICLE> 5
<CIK> 0000730263
<NAME> Thor Industries
       
                             
<PERIOD-TYPE>                   9-MOS
<FISCAL-YEAR-END>                          JUL-31-1997
<PERIOD-END>                               APR-30-1997
<CASH>                                       9,452,737
<SECURITIES>                                         0
<RECEIVABLES>                               50,524,041
<ALLOWANCES>                                         0
<INVENTORY>                                 55,781,237
<CURRENT-ASSETS>                           119,548,502
<PP&E>                                      28,299,448
<DEPRECIATION>                              11,838,197
<TOTAL-ASSETS>                             162,906,810
<CURRENT-LIABILITIES>                       47,492,448
<BONDS>                                              0
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                          0
<COMMON>                                       909,925
<OTHER-SE>                                 113,501,479
<TOTAL-LIABILITY-AND-EQUITY>               162,906,810
<SALES>                                    443,350,957
<TOTAL-REVENUES>                           443,350,957
<CGS>                                      397,957,672
<TOTAL-COSTS>                              424,976,111
<OTHER-EXPENSES>                                10,978
<LOSS-PROVISION>                                     0
<INTEREST-EXPENSE>                             608,103
<INCOME-PRETAX>                             18,363,833
<INCOME-TAX>                                 7,524,259
<INCOME-CONTINUING>                         10,839,574
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                10,839,574
<EPS-PRIMARY>                                     1.30
<EPS-DILUTED>                                        0