<ARTICLE> 5 <CIK> 0000730263 <NAME> Thor Industries, Inc. <PERIOD-TYPE> 3-MOS <FISCAL-YEAR-END> JUL-31-1999 <PERIOD-START> AUG-01-1998 <PERIOD-END> OCT-31-1998 <CASH> 42,681,902 <SECURITIES> 0 <RECEIVABLES> 51,277,122 <ALLOWANCES> 0 <INVENTORY> 71,181,587 <CURRENT-ASSETS> 170,213,598 <PP&E> 30,519,761 <DEPRECIATION> 12,470,149 <TOTAL-ASSETS> 210,925,690 <CURRENT-LIABILITIES> 66,455,646 <BONDS> 0 <PREFERRED-MANDATORY> 0 <PREFERRED> 0 <COMMON> 1,369,815 <OTHER-SE> 141,854,874 <TOTAL-LIABILITY-AND-EQUITY> 210,925,690 <SALES> 189,176,940 <TOTAL-REVENUES> 189,176,940 <CGS> 166,154,502 <TOTAL-COSTS> 177,882,850 <OTHER-EXPENSES> (696,366) <LOSS-PROVISION> 0 <INTEREST-EXPENSE> 29,331 <INCOME-PRETAX> 11,961,117 <INCOME-TAX> 4,968,916 <INCOME-CONTINUING> 6,992,201 <DISCONTINUED> 0 <EXTRAORDINARY> 0 <CHANGES> 0 <NET-INCOME> 6,992,201 <EPS-PRIMARY> .57 <EPS-DILUTED> .57