<ARTICLE> 5 <LEGEND> THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM THE COMPANY'S FINANCIAL STATEMENTS IN ITS QUARTERLY REPORT ON FORM 10Q FOR THE QUARTERLY PERIOD ENDED DECEMBER 26, 1998 AND IS QUALIFIED IN ITS ENTIRETY BY REFERENCE TO SUCH FINANCIAL STATEMENTS. </LEGEND> <CIK> 0000805268 <NAME> BOSTON ACOUSTICS, INC. <PERIOD-TYPE> 9-MOS <FISCAL-YEAR-END> MAR-27-1999 <PERIOD-END> DEC-26-1998 <CASH> 1163469 <SECURITIES> 0 <RECEIVABLES> 19194033 <ALLOWANCES> 516000 <INVENTORY> 28032852 <CURRENT-ASSETS> 49698294 <PP&E> 23228900 <DEPRECIATION> 9928116 <TOTAL-ASSETS> 64393926 <CURRENT-LIABILITIES> 20929708 <BONDS> 0 <PREFERRED-MANDATORY> 0 <PREFERRED> 0 <COMMON> 49904 <OTHER-SE> 31335961 <TOTAL-LIABILITY-AND-EQUITY> 64393926 <SALES> 85155939 <TOTAL-REVENUES> 85155939 <CGS> 56523377 <TOTAL-COSTS> 14611327 <OTHER-EXPENSES> 0 <LOSS-PROVISION> 0 <INTEREST-EXPENSE> 542081 <INCOME-PRETAX> 13550371 <INCOME-TAX> 5015000 <INCOME-CONTINUING> 8535371 <DISCONTINUED> 0 <EXTRAORDINARY> 0 <CHANGES> 0 <NET-INCOME> 8535371 <EPS-PRIMARY> 1.71 <EPS-DILUTED> 1.62