<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.
       
                             
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<PERIOD-END>                               SEP-27-1997
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