<ARTICLE> 5
<RESTATED> 
<CIK> 0000805268
<NAME> BOSTON ACOUSTICS, INC.
       
                                                                                            
<PERIOD-TYPE>                   3-MOS                   6-MOS                   9-MOS                   YEAR
<FISCAL-YEAR-END>                          MAR-29-1997             MAR-29-1997             MAR-29-1997             MAR-30-1996
<PERIOD-END>                               JUN-29-1996             SEP-28-1996             DEC-28-1996             MAR-30-1996
<CASH>                                       3,170,091               2,517,939               1,707,700               4,702,299
<SECURITIES>                                 4,924,005               4,848,705               3,243,480               6,678,735
<RECEIVABLES>                                8,356,465               9,102,819              11,076,157               8,401,038
<ALLOWANCES>                                   296,000                 366,000                 435,000                 307,000
<INVENTORY>                                  9,282,797               9,203,635               9,709,904               3,458,593
<CURRENT-ASSETS>                            26,914,360              26,876,964              26,840,323              29,313,731
<PP&E>                                      17,105,937              17,518,262              17,829,297              16,362,035
<DEPRECIATION>                               6,010,210               6,450,660               6,846,731               5,665,178
<TOTAL-ASSETS>                              43,794,362              42,640,057              41,864,755              43,123,592
<CURRENT-LIABILITIES>                        4,061,368               4,003,753               3,606,767               3,230,855
<BONDS>                                              0                       0                       0                       0
<PREFERRED-MANDATORY>                                0                       0                       0                       0
<PREFERRED>                                          0                       0                       0                       0
<COMMON>                                        46,026                  46,026                  46,026                  46,026
<OTHER-SE>                                  40,704,308              41,372,993              42,644,477              39,930,501
<TOTAL-LIABILITY-AND-EQUITY>                43,794,362              42,640,057              41,864,755              43,123,592
<SALES>                                     11,051,857              23,251,045              38,029,777              46,324,791
<TOTAL-REVENUES>                             6,276,741              13,449,191              21,769,652              26,468,207
<CGS>                                        2,886,381               6,173,458               9,951,992              10,882,212
<TOTAL-COSTS>                                        0                       0                       0                       0
<OTHER-EXPENSES>                                     0                       0                       0                       0
<LOSS-PROVISION>                                     0                       0                       0                       0
<INTEREST-EXPENSE>                                   0                       0                       0                       0
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<INCOME-CONTINUING>                          1,319,345               2,522,567               4,317,288               6,630,576
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<EPS-PRIMARY>                                      .30                     .58                    1.00                    1.52
<EPS-DILUTED>                                      .30                     .58                    1.00                    1.52