
<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>                   9-MOS
<FISCAL-YEAR-END>                          DEC-31-1997
<PERIOD-START>                             JAN-01-1997
<PERIOD-END>                               SEP-30-1997
<CASH>                                          15,221
<SECURITIES>                                         0
<RECEIVABLES>                                   20,029
<ALLOWANCES>                                         0
<INVENTORY>                                     36,156
<CURRENT-ASSETS>                                71,787
<PP&E>                                          34,570
<DEPRECIATION>                                 (6,771)
<TOTAL-ASSETS>                                 108,482
<CURRENT-LIABILITIES>                           55,567
<BONDS>                                         11,515
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                          0
<COMMON>                                            66
<OTHER-SE>                                      40,065
<TOTAL-LIABILITY-AND-EQUITY>                   108,482
<SALES>                                              0
<TOTAL-REVENUES>                               280,829
<CGS>                                          236,521
<TOTAL-COSTS>                                  273,821
<OTHER-EXPENSES>                                     0
<LOSS-PROVISION>                                     0
<INTEREST-EXPENSE>                               1,462
<INCOME-PRETAX>                                  5,546
<INCOME-TAX>                                     2,107
<INCOME-CONTINUING>                              3,439
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                     3,439
<EPS-PRIMARY>                                     0.52
<EPS-DILUTED>                                     0.52
        

</TABLE>
