<ARTICLE> 5 <CIK> 0000730263 <NAME> Thor Industries <PERIOD-TYPE> 9-MOS <FISCAL-YEAR-END> JUL-31-1999 <PERIOD-START> AUG-01-1998 <PERIOD-END> APR-30-1999 <CASH> 42,074,011 <SECURITIES> 68,017,918 <RECEIVABLES> 0 <ALLOWANCES> 0 <INVENTORY> 75,386,114 <CURRENT-ASSETS> 190,622,069 <PP&E> 34,202,542 <DEPRECIATION> 13,389,466 <TOTAL-ASSETS> 233,515,258 <CURRENT-LIABILITIES> 76,966,983 <BONDS> 0 <PREFERRED-MANDATORY> 0 <PREFERRED> 0 <COMMON> 1,369,815 <OTHER-SE> 153,844,305 <TOTAL-LIABILITY-AND-EQUITY> 223,515,258 <SALES> 578,417,861 <TOTAL-REVENUES> 578,417,861 <CGS> 504,592,481 <TOTAL-COSTS> 542,305,797 <OTHER-EXPENSES> (394,759) <LOSS-PROVISION> 0 <INTEREST-EXPENSE> 71,498 <INCOME-PRETAX> 36,435,325 <INCOME-TAX> 15,040,988 <INCOME-CONTINUING> 0 <DISCONTINUED> 0 <EXTRAORDINARY> 0 <CHANGES> 0 <NET-INCOME> 21,394,337 <EPS-BASIC> 1.75 <EPS-DILUTED> 1.75