
<TABLE> <S> <C>

<ARTICLE> 5
<LEGEND>
THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM THE
FINANCIAL STATEMENTS OF RUSH ENTERPRISES, INC. FOR THE SIX MONTHS ENDED
JUNE 30, 1997 AND IS QUALIFIED IN ITS ENTIRETY BY REFERENCE TO SUCH 10-Q.
</LEGEND>
<MULTIPLIER> 1,000
       
<S>                             <C>
<PERIOD-TYPE>                   6-MOS
<FISCAL-YEAR-END>                          DEC-31-1997
<PERIOD-START>                             JAN-01-1997
<PERIOD-END>                               JUN-30-1997
<CASH>                                          15,142
<SECURITIES>                                         0
<RECEIVABLES>                                   18,169
<ALLOWANCES>                                         0
<INVENTORY>                                     34,551
<CURRENT-ASSETS>                                68,441
<PP&E>                                          31,358
<DEPRECIATION>                                 (6,139)
<TOTAL-ASSETS>                                 102,594
<CURRENT-LIABILITIES>                           51,011
<BONDS>                                         11,987
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                          0
<COMMON>                                            66
<OTHER-SE>                                      38,408
<TOTAL-LIABILITY-AND-EQUITY>                   102,594
<SALES>                                              0
<TOTAL-REVENUES>                               178,684
<CGS>                                          151,044
<TOTAL-COSTS>                                  174,887
<OTHER-EXPENSES>                                     0
<LOSS-PROVISION>                                     0
<INTEREST-EXPENSE>                                 923
<INCOME-PRETAX>                                  2,874
<INCOME-TAX>                                     1,092
<INCOME-CONTINUING>                              1,782
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                     1,782
<EPS-PRIMARY>                                     0.27
<EPS-DILUTED>                                     0.27
        

</TABLE>
