<ARTICLE>                     5
<LEGEND>
               THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION
               EXTRACTED FROM THE WATSCO, INC. FORM 10-Q FOR THE
               QUARTERLY PERIOD ENDED SEPTEMBER 30, 1997 AND IS QUALIFIED
               IN ITS ENTIRETY BY REFERENCE TO SUCH FINANCIAL STATEMENTS.
</LEGEND>
<MULTIPLIER>                                    1,000
       
                             
<PERIOD-TYPE>                   9-MOS
<FISCAL-YEAR-END>                         DEC-31-1997               
<PERIOD-END>                              SEP-30-1997
<CASH>                                         14,380
<SECURITIES>                                      891
<RECEIVABLES>                                 135,037
<ALLOWANCES>                                    6,250
<INVENTORY>                                   178,101
<CURRENT-ASSETS>                              331,640
<PP&E>                                         53,634
<DEPRECIATION>                                 24,641
<TOTAL-ASSETS>                                442,391
<CURRENT-LIABILITIES>                          73,169
<BONDS>                                       140,511
<PREFERRED-MANDATORY>                           8,692
<PREFERRED>                                         0
<COMMON>                                            0
<OTHER-SE>                                    213,936
<TOTAL-LIABILITY-AND-EQUITY>                  442,391
<SALES>                                       467,945
<TOTAL-REVENUES>                              500,267
<CGS>                                         362,966
<TOTAL-COSTS>                                 388,260
<OTHER-EXPENSES>                               83,067
<LOSS-PROVISION>                                1,576
<INTEREST-EXPENSE>                              2,844
<INCOME-PRETAX>                                25,419
<INCOME-TAX>                                    9,786
<INCOME-CONTINUING>                            15,633
<DISCONTINUED>                                      0
<EXTRAORDINARY>                                     0
<CHANGES>                                           0
<NET-INCOME>                                   15,633
<EPS-PRIMARY>                                    0.88
<EPS-DILUTED>                                    0.88