<TABLE> <S> <C>

<ARTICLE> 5
<LEGEND>
THE SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED
FROM THE TWIN
DISC, INCORPORATED CONDENSED CONSOLIDATED FINANCIAL STATEMENTS
SET FORTH IN
THE FIRST QUARTER REPORT TO SHAREHOLDERS FOR THE THREE MONTHS
ENDED SEPTEMBER
30, 2000 AND IS QUALIFIED IN ITS ENTIRETY BY REFERENCE TO SUCH FINANCIAL
STATEMENTS.
</LEGEND>
<MULTIPLIER> 1,000

<S>                             <C>
<PERIOD-TYPE>                  3-MOS
<FISCAL-YEAR-END>                          JUN-30-2000
<PERIOD-END>                               SEP-30-2000
<CASH>                                           4,620
<SECURITIES>                                         0
<RECEIVABLES>                                   27,616
<ALLOWANCES>                                       683
<INVENTORY>                                     53,585
<CURRENT-ASSETS>                                90,395
<PP&E>                                         115,173
<DEPRECIATION>                                  82,282
<TOTAL-ASSETS>                                 173,156
<CURRENT-LIABILITIES>                           42,609
<BONDS>                                         31,254
<COMMON>                                        11,653
                                0
                                          0
<OTHER-SE>                                      65,332
<TOTAL-LIABILITY-AND-EQUITY>                   173,156
<SALES>                                         41,349
<TOTAL-REVENUES>                                41,349
<CGS>                                           31,605
<TOTAL-COSTS>                                   31,605
<OTHER-EXPENSES>                                     0
<LOSS-PROVISION>                                     0
<INTEREST-EXPENSE>                                 758
<INCOME-PRETAX>                                  1,634
<INCOME-TAX>                                       728
<INCOME-CONTINUING>                                906
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                       906
<EPS-BASIC>                                     .032
<EPS-DILUTED>                                     .032


</TABLE>



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