<ARTICLE> 5 <CIK> 0000730263 <NAME> THOR INDUSTRIES <PERIOD-TYPE> 3-MOS <FISCAL-YEAR-END> JUL-31-1997 <PERIOD-END> OCT-31-1996 <CASH> 6,161,546 <SECURITIES> 0 <RECEIVABLES> 51,433,470 <ALLOWANCES> 0 <INVENTORY> 65,307,184 <CURRENT-ASSETS> 126,203,585 <PP&E> 28,366,308 <DEPRECIATION> 11,185,430 <TOTAL-ASSETS> 171,653,775 <CURRENT-LIABILITIES> 48,845,071 <BONDS> 0 <PREFERRED-MANDATORY> 0 <PREFERRED> 0 <COMMON> 909,925 <OTHER-SE> 120,895,821 <TOTAL-LIABILITY-AND-EQUITY> 171,653,775 <SALES> 150,496,821 <TOTAL-REVENUES> 150,496,821 <CGS> 134,354,231 <TOTAL-COSTS> 142,871,215 <OTHER-EXPENSES> (384,962) <LOSS-PROVISION> 0 <INTEREST-EXPENSE> 211,733 <INCOME-PRETAX> 8,035,473 <INCOME-TAX> 3,245,426 <INCOME-CONTINUING> 4,790,047 <DISCONTINUED> 0 <EXTRAORDINARY> 0 <CHANGES> 0 <NET-INCOME> 4,790,047 <EPS-PRIMARY> .55 <EPS-DILUTED> 0