<ARTICLE> 5 <LEGEND> THIS SCHEDULE CONSTAINS SUMMARY FINANCIAL INFORMAION EXTRACTED FROM THE WATSCO, INC. FORM 10-Q FOR THE QUARTERLY PERIOD ENDED SEPTEMBER 30, 1996 AND IS QUALIFIED IN ITS ENTIRETY BY REFERENCE TO SUCH FINANCIAL STATEMENTS. </LEGEND> <MULTIPLIER> 1,000 <PERIOD-TYPE> 9-MOS <FISCAL-YEAR-END> DEC-31-1996 <PERIOD-END> SEP-30-1996 <CASH> 4,609 <SECURITIES> 0 <RECEIVABLES> 66,463 <ALLOWANCES> 3,246 <INVENTORY> 90,407 <CURRENT-ASSETS> 163,765 <PP&E> 28,836 <DEPRECIATION> 13,635 <TOTAL-ASSETS> 205,890 <CURRENT-LIABILITIES> 36,014 <BONDS> 1,888 <PREFERRED-MANDATORY> 0 <PREFERRED> 0 <COMMON> 6,949 <OTHER-SE> 108,723 <TOTAL-LIABILITY-AND-EQUITY> 205,890 <SALES> 297,025 <TOTAL-REVENUES> 321,624 <CGS> 230,471 <TOTAL-COSTS> 249,442 <OTHER-EXPENSES> 51,566 <LOSS-PROVISION> 916 <INTEREST-EXPENSE> 2,966 <INCOME-PRETAX> 17,281 <INCOME-TAX> 6,601 <INCOME-CONTINUING> 10,564 <DISCONTINUED> 0 <EXTRAORDINARY> 0 <CHANGES> 0 <NET-INCOME> 10,564 <EPS-PRIMARY> 0.78 <EPS-DILUTED> 0.77