<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