<ARTICLE> 5 <LEGEND> This schedule contains summary financial information extracted from the company's financial statements in its quarterly report on Form 10-Q for the quarterly period ended June 26, 1999, and is qualified in its entirety by reference to such financial satements. </LEGEND> <CIK> 0000805268 <NAME> BOSTON ACOUSTICS, INC. <PERIOD-TYPE> 3-MOS <FISCAL-YEAR-END> MAR-25-2000 <PERIOD-END> JUN-26-1999 <CASH> 1537231 <SECURITIES> 0 <RECEIVABLES> 11884460 <ALLOWANCES> 443000 <INVENTORY> 21295469 <CURRENT-ASSETS> 36624717 <PP&E> 24924012 <DEPRECIATION> 10297781 <TOTAL-ASSETS> 52271925 <CURRENT-LIABILITIES> 8964540 <BONDS> 0 <PREFERRED-MANDATORY> 0 <PREFERRED> 0 <COMMON> 50217 <OTHER-SE> 34657168 <TOTAL-LIABILITY-AND-EQUITY> 52271925 <SALES> 21845332 <TOTAL-REVENUES> 21845332 <CGS> 14805224 <TOTAL-COSTS> 5021127 <OTHER-EXPENSES> 0 <LOSS-PROVISION> 0 <INTEREST-EXPENSE> 195854 <INCOME-PRETAX> 1847443 <INCOME-TAX> 708000 <INCOME-CONTINUING> 1139443 <DISCONTINUED> 0 <EXTRAORDINARY> 0 <CHANGES> 0 <NET-INCOME> 1139443 <EPS-BASIC> .23 <EPS-DILUTED> .21