<ARTICLE> 5 <LEGEND> This schedule contains summary financial information extracted from The Company's Financial Statements in its quarterly report on Form 10-Q for the quarterly period ended September 27, 1997 and is qualified in its entirety by reference to such financial statements. </LEGEND> <CIK> 0000805268 <NAME> BOSTON ACOUSTICS, INC. <PERIOD-TYPE> 6-MOS <FISCAL-YEAR-END> MAR-28-1998 <PERIOD-END> SEP-27-1997 <CASH> 980144 <SECURITIES> 675553 <RECEIVABLES> 12916770 <ALLOWANCES> 430000 <INVENTORY> 13352407 <CURRENT-ASSETS> 29078479 <PP&E> 18334092 <DEPRECIATION> 7445385 <TOTAL-ASSETS> 42007556 <CURRENT-LIABILITIES> 8799115 <BONDS> 15475000 <PREFERRED-MANDATORY> 0 <PREFERRED> 0 <COMMON> 46226 <OTHER-SE> 46032182 <TOTAL-LIABILITY-AND-EQUITY> 42007556 <SALES> 30551245 <TOTAL-REVENUES> 30551245 <CGS> 17883510 <TOTAL-COSTS> 7392363 <OTHER-EXPENSES> 0 <LOSS-PROVISION> 0 <INTEREST-EXPENSE> 441404 <INCOME-PRETAX> 4976581 <INCOME-TAX> 1866000 <INCOME-CONTINUING> 3110581 <DISCONTINUED> 0 <EXTRAORDINARY> 0 <CHANGES> 0 <NET-INCOME> 3110581 <EPS-PRIMARY> .83 <EPS-DILUTED> .83