<TABLE> <S> <C>
<PAGE>
<ARTICLE> 5
<LEGEND>
This schedule contains summary financial information extracted from the
unaudited financial statements of Film Roman, Inc., as of and for the three
month and nine month periods ended September 30, 2000, and is qualified in its
entirety by reference to such financial statements.
</LEGEND>
<S> <C> <C>
<PERIOD-TYPE> 3-MOS 9-MOS
<FISCAL-YEAR-END> DEC-31-2000 DEC-31-2000
<PERIOD-END> SEP-30-2000 SEP-30-2000
<CASH> 5,205,513 5,205,513
<SECURITIES> 0 0
<RECEIVABLES> 596,811 596,811
<ALLOWANCES> 0 0
<INVENTORY> 28,120,052 28,120,052
<CURRENT-ASSETS> 0 0
<PP&E> 3,116,179 3,116,179
<DEPRECIATION> 2,325,021 2,325,021
<TOTAL-ASSETS> 35,273,416 35,273,416
<CURRENT-LIABILITIES> 0 0
<BONDS> 0 0
0 0
0 0
<COMMON> 85,653 85,653
<OTHER-SE> 36,370,364 36,370,364
<TOTAL-LIABILITY-AND-EQUITY> 35,273,416 35,273,416
<SALES> 5,039,889 25,671,673
<TOTAL-REVENUES> 5,039,889 25,671,673
<CGS> 4,651,857 25,196,846
<TOTAL-COSTS> 4,651,857 25,196,846
<OTHER-EXPENSES> 833,876 3,012,806
<LOSS-PROVISION> 0 0
<INTEREST-EXPENSE> 71,353 212,834
<INCOME-PRETAX> (374,491) (2,325,145)
<INCOME-TAX> 0 1,588
<INCOME-CONTINUING> (374,491) (2,326,733)
<DISCONTINUED> 0 0
<EXTRAORDINARY> 0 0
<CHANGES> 0 0
<NET-INCOME> (374,491) (2,326,733)
<EPS-BASIC> (0.04) (0.27)
<EPS-DILUTED> 0 0
</TABLE>