<ARTICLE> 5 <LEGEND> THE COMPANY'S FINANCIAL STATEMENTS IN ITS QUARTERLY REPORT ON FORM 10-Q FOR THE QUARTERLY PERIOD ENDED SEPTEMBER 26, 1998. </LEGEND> <CIK> 0000805268 <NAME> BOSTON ACOUSTICS, INC. <PERIOD-TYPE> 6-MOS <FISCAL-YEAR-END> MAR-27-1999 <PERIOD-END> SEP-26-1998 <CASH> 669216 <SECURITIES> 0 <RECEIVABLES> 13141668 <ALLOWANCES> 406000 <INVENTORY> 19115504 <CURRENT-ASSETS> 34565295 <PP&E> 21322619 <DEPRECIATION> 9114750 <TOTAL-ASSETS> 48306688 <CURRENT-LIABILITIES> 15432678 <BONDS> 5000000 <PREFERRED-MANDATORY> 0 <PREFERRED> 0 <COMMON> 69543 <OTHER-SE> 56046584 <TOTAL-LIABILITY-AND-EQUITY> 48306688 <SALES> 47850326 <TOTAL-REVENUES> 47850326 <CGS> 31452937 <TOTAL-COSTS> 8800395 <OTHER-EXPENSES> 0 <LOSS-PROVISION> 0 <INTEREST-EXPENSE> 322463 <INCOME-PRETAX> 7327933 <INCOME-TAX> 2746000 <INCOME-CONTINUING> 4581933 <DISCONTINUED> 0 <EXTRAORDINARY> 0 <CHANGES> 0 <NET-INCOME> 4581933 <EPS-PRIMARY> .92 <EPS-DILUTED> .86