<ARTICLE> 5
<LEGEND>
THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM THE
CONSOLIDATED STATEMENTS OF INCOME FOR THE THREE AND NINE MONTHS ENDED SEPTEMBER
30, 1997 AND 1996, AND THE CONDENSED CONSOLIDATED BALANCE SHEETS, SEPTEMBER 30,
1997 AND DECEMBER 31, 1996 OF PACCAR INC AND SUBSIDIARIES AND IS QUALIFIED IN
ITS ENTIRETY BY REFERENCE TO SUCH FINANCIAL STATEMENTS.
</LEGEND>
<RESTATED>
<MULTIPLIER> 1,000
<PERIOD-TYPE> 9-MOS
<FISCAL-YEAR-END> DEC-31-1997
<PERIOD-END> SEP-30-1997
<CASH> 231,400
<SECURITIES> 352,800
<RECEIVABLES> 3,398,200
<ALLOWANCES> 0
<INVENTORY> 432,500
<CURRENT-ASSETS> 0
<PP&E> 686,800
<DEPRECIATION> 0
<TOTAL-ASSETS> 5,420,400
<CURRENT-LIABILITIES> 0
<BONDS> 1,403,000
<PREFERRED-MANDATORY> 0
<PREFERRED> 0
<COMMON> 77,800
<OTHER-SE> 1,426,800
<TOTAL-LIABILITY-AND-EQUITY> 5,420,400
<SALES> 4,669,900
<TOTAL-REVENUES> 4,884,000
<CGS> 4,023,800
<TOTAL-COSTS> 4,135,500
<OTHER-EXPENSES> 0
<LOSS-PROVISION> 4,900
<INTEREST-EXPENSE> 13,100
<INCOME-PRETAX> 327,500
<INCOME-TAX> 115,600
<INCOME-CONTINUING> 211,900
<DISCONTINUED> 0
<EXTRAORDINARY> 0
<CHANGES> 0
<NET-INCOME> 211,900
<EPS-PRIMARY> 2.72
<EPS-DILUTED> 2.71