
<TABLE> <S> <C>

<ARTICLE> 5
<LEGEND>
THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM THE
FINANCIAL STATEMENTS OF RUSH ENTERPRISES, INCORPORATED FOR THE THREE MONTHS
ENDED MARCH 31, 1997 AND IS QUALIFIED IN ITS ENTIRETY BY REFERENCE TO SUCH 10-Q.
</LEGEND>
<MULTIPLIER> 1,000
       
<S>                             <C>
<PERIOD-TYPE>                   3-MOS
<FISCAL-YEAR-END>                          DEC-31-1997
<PERIOD-START>                             JAN-01-1997
<PERIOD-END>                               MAR-31-1997
<CASH>                                          15,645
<SECURITIES>                                         0
<RECEIVABLES>                                   14,595
<ALLOWANCES>                                         0
<INVENTORY>                                     30,226
<CURRENT-ASSETS>                                61,067
<PP&E>                                          29,369
<DEPRECIATION>                                 (5,720)
<TOTAL-ASSETS>                                  93,725
<CURRENT-LIABILITIES>                           38,644
<BONDS>                                              0
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                          0
<COMMON>                                            66
<OTHER-SE>                                           0
<TOTAL-LIABILITY-AND-EQUITY>                    93,725
<SALES>                                         82,912
<TOTAL-REVENUES>                                82,912
<CGS>                                           69,743
<TOTAL-COSTS>                                   81,155
<OTHER-EXPENSES>                                     0
<LOSS-PROVISION>                                     0
<INTEREST-EXPENSE>                                 490
<INCOME-PRETAX>                                  1,267
<INCOME-TAX>                                       482
<INCOME-CONTINUING>                                785
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                     1,267
<EPS-PRIMARY>                                     0.12
<EPS-DILUTED>                                     0.12
        

</TABLE>
