<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