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                                 UNITED STATES
                       SECURITIES AND EXCHANGE COMMISSION
                            Washington, D.C.  20549


                                  SCHEDULE 13G


                   Under the Securities Exchange Act of 1934


                             RUSH ENTERPRISES, INC.
                                (Name of Issuer)

                          COMMON STOCK, $.01 PAR VALUE
                         (Title of Class of Securities)

                                  781846-10-0
                                 (CUSIP Number)


Check the following box if a fee is being paid with this statement.  [x] (A fee
is not required only if the filing person:  (1) has a previous statement on
file reporting beneficial ownership of more than five percent of  the class of
securities described in Item 1; and (2) has filed no amendment subsequent
thereto reporting beneficial ownership of five percent or less of such class.)

    *The remainder of this cover page shall be filled  out for a reporting
person's initial filing on this form with respect to the subject class of
securities, and for  any subsequent amendment containing information which
would alter the disclosures provided in a prior cover page.

    The information required in the remainder of this cover page shall not be
deemed to be "filed" for the purpose of Section 18 of the Securities Exchange
Act of 1934 ("Act") or otherwise subject to the liabilities of that section of
the Act but shall be subject to all other provisions of the Act (however, see
the Notes).





   2
1  NAME OF REPORTING PERSON
   S.S. or I.R.S. IDENTIFICATION NO. OF ABOVE PERSON

         W. Marvin Rush.
         ###-##-####

2  CHECK THE APPROPRIATE BOX IF A MEMBER OF A GROUP
                                                (a)

                                                (b)


3  SEC USE ONLY



4  CITIZENSHIP OR PLACE OF ORGANIZATION
   United States


                    5  SOLE VOTING POWER
   NUMBER OF
     SHARES            2,750,000 shares
  BENEFICIALLY
    OWNED BY        6  SHARED VOTING POWER
      EACH
    REPORTING          0 shares
     PERSON
      WITH
                    7  SOLE DISPOSITIVE POWER

                       2,750,000 shares

                    8  SHARED DISPOSITIVE POWER

                       0 shares

9   AGGREGATE AMOUNT BENEFICIALLY OWNED BY EACH REPORTING PERSON
    2,750,000 shares

10  CHECK BOX IF THE AGGREGATE AMOUNT IN ROW (9) EXCLUDES CERTAIN SHARES


11  PERCENT OF CLASS REPRESENTED BY AMOUNT IN ROW 9
    41.4%

12  TYPE OF REPORTING PERSON
    IN





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Item 1(a)      NAME OF ISSUER:
               
               Rush Enterprises, Inc.
               
Item 1(b)      ADDRESS OF ISSUER'S PRINCIPAL EXECUTIVE OFFICES:
               
               8810 IH-10 East
               San Antonio, Texas  78219
               
Item 2(a)      NAME OF PERSON FILING:
               
               See Item 1 of the cover pages attached hereto
               
Item 2(b)      Address of Principal Business Office, or If none, residence:
               
               8810 IH-10 East
               San Antonio, Texas  78219
               
Item 2(c)      CITIZENSHIP:
               
               See Item 4 of the cover pages attached hereto
               
Item 2(d)      TITLE OF CLASS OF SECURITIES:
               
               Common Stock, par value $.01
               
Item 2(e)      CUSIP NUMBER:
               
               781846-10-0
               
Item 3         Not Applicable
               
Item 4         OWNERSHIP:
               
               (a)  Amount beneficially owned:
               See Item 9 of the cover pages attached hereto
               
               (b)  Percent of Class:
               See Item 11 of the cover pages attached hereto
               
               (c)  See Items 5 through 8  of the cover pages attached hereto
               
Item 5         OWNERSHIP OF FIVE PERCENT OR LESS OF A CLASS:
               
               Not Applicable





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Item 6         OWNERSHIP OF MORE THAN FIVE PERCENT ON BEHALF OF ANOTHER PERSON:
               
               Not Applicable
               
Item 7         IDENTIFICATION AND CLASSIFICATION  OF THE SUBSIDIARY WHICH 
               ACQUIRED THE SECURITY BEING REPORTED ON BY THE PARENT HOLDING
               COMPANY:
               
               Not Applicable
               
Item 8         IDENTIFICATION AND CLASSIFICATION OF MEMBERS OF THE GROUP:
               
               Not Applicable
               
Item 9         NOTICE OF DISSOLUTION OF GROUP:
               
               Not Applicable
               
Item 10        CERTIFICATION:
               
               By signing below I certify that, to the best of my knowledge and
               belief, the securities referred to above were acquired in the
               ordinary course of business and were not acquired for the
               purpose of and do not have the effect of changing or influencing
               the control of the issuer of such securities and were not
               acquired in connection with or as a participant in any
               transaction having such purposes or effect.



                                  SIGNATURES



After  reasonable inquiry and to the best of my knowledge and belief, I certify
that the information set  forth in this statement is true, complete and
correct.


March 20, 1997


                                         /s/ W. Marvin Rush               
                                        --------------------------
                                        W. Marvin Rush





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