<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 <INCOME-PRETAX> 2,030,345 3,880,567 6,643,288 9,751,576 <INCOME-TAX> 711,000 1,358,000 2,326,000 3,121,000 <INCOME-CONTINUING> 1,319,345 2,522,567 4,317,288 6,630,576 <DISCONTINUED> 0 0 0 0 <EXTRAORDINARY> 0 0 0 0 <CHANGES> 0 0 0 0 <NET-INCOME> 1,319,345 2,522,567 4,317,283 6,630,576 <EPS-PRIMARY> .30 .58 1.00 1.52 <EPS-DILUTED> .30 .58 1.00 1.52