<ARTICLE> 5
<LEGEND>
THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM THE
WATSCO, INC. FORM 10-Q FOR THE QUARTERLY PERIOD ENDED MARCH 31, 1996 AND
IS QUALIFIED IN ITS ENTIRETY BY REFERENCE TO SUCH FINANCIAL STATEMENTS.
</LEGEND>
<MULTIPLIER> 1,000
       
                             
<PERIOD-TYPE>                   3-MOS
<FISCAL-YEAR-END>                          DEC-31-1996
<PERIOD-END>                               MAR-31-1996
<CASH>                                          37,281
<SECURITIES>                                         0
<RECEIVABLES>                                   48,956
<ALLOWANCES>                                     3,303
<INVENTORY>                                     70,619
<CURRENT-ASSETS>                               159,054
<PP&E>                                          23,515
<DEPRECIATION>                                  11,753
<TOTAL-ASSETS>                                 197,271
<CURRENT-LIABILITIES>                           83,719
<BONDS>                                          6,211
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                          0
<COMMON>                                         4,495
<OTHER-SE>                                      99,868
<TOTAL-LIABILITY-AND-EQUITY>                   197,271
<SALES>                                         70,675
<TOTAL-REVENUES>                                77,789
<CGS>                                           54,671
<TOTAL-COSTS>                                   60,154
<OTHER-EXPENSES>                                14,146
<LOSS-PROVISION>                                   220
<INTEREST-EXPENSE>                               1,045
<INCOME-PRETAX>                                  2,293
<INCOME-TAX>                                       871
<INCOME-CONTINUING>                              1,306
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                     1,306
<EPS-PRIMARY>                                      .17
<EPS-DILUTED>                                      .17