<ARTICLE> 5 <CIK> 0000730263 <NAME> THOR INDUSTRIES <PERIOD-TYPE> 6-MOS <FISCAL-YEAR-END> JUL-31-1999 <PERIOD-START> AUG-01-1998 <PERIOD-END> JAN-31-1999 <CASH> 28,492,121 <SECURITIES> 0 <RECEIVABLES> 58,295,405 <ALLOWANCES> 0 <INVENTORY> 75,244,764 <CURRENT-ASSETS> 167,517,281 <PP&E> 32,026,693 <DEPRECIATION> 13,026,693 <TOTAL-ASSETS> 209,755,430 <CURRENT-LIABILITIES> 59,948,167 <BONDS> 0 <PREFERRED-MANDATORY> 0 <PREFERRED> 0 <COMMON> 1,369,815 <OTHER-SE> 147,147,693 <TOTAL-LIABILITY-AND-EQUITY> 209,755,430 <SALES> 354,709,944 <TOTAL-REVENUES> 354,709,944 <CGS> 310,702,293 <TOTAL-COSTS> 334,080,675 <OTHER-EXPENSES> (585,912) <LOSS-PROVISION> 0 <INTEREST-EXPENSE> 54,747 <INCOME-PRETAX> 21,160,434 <INCOME-TAX> 8,715,947 <INCOME-CONTINUING> 12,444,487 <DISCONTINUED> 0 <EXTRAORDINARY> 0 <CHANGES> 0 <NET-INCOME> 12,444,487 <EPS-PRIMARY> 1.02 <EPS-DILUTED> 1.01