<ARTICLE> 5 <CIK> 0000730263 <NAME> THOR INDUSTRIES <PERIOD-TYPE> 3-MOS <FISCAL-YEAR-END> JUL-31-1998 <PERIOD-END> OCT-31-1997 <CASH> 19,737,628 <SECURITIES> 0 <RECEIVABLES> 48,834,725 <ALLOWANCES> 0 <INVENTORY> 58,045,138 <CURRENT-ASSETS> 129,977,247 <PP&E> 28,473,032 <DEPRECIATION> 12,553,914 <TOTAL-ASSETS> 171,959,409 <CURRENT-LIABILITIES> 45,127,536 <BONDS> 0 <PREFERRED-MANDATORY> 0 <PREFERRED> 0 <COMMON> 910,090 <OTHER-SE> 124,074,719 <TOTAL-LIABILITY-AND-EQUITY> 171,959,,409 <SALES> 165,458,354 <TOTAL-REVENUES> 165,458,354 <CGS> 146,682,083 <TOTAL-COSTS> 156,761,049 <OTHER-EXPENSES> (446,973) <LOSS-PROVISION> 0 <INTEREST-EXPENSE> 44,865 <INCOME-PRETAX> 9,335,212 <INCOME-TAX> 3,782,056 <INCOME-CONTINUING> 5,553,156 <DISCONTINUED> 0 <EXTRAORDINARY> 0 <CHANGES> 0 <NET-INCOME> 5,553,156 <EPS-PRIMARY> $.68 <EPS-DILUTED> 0