ROCKSHOX INC
10-Q, EX-27.1, 2000-11-14
MOTORCYCLES, BICYCLES & PARTS
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<TABLE> <S> <C>

<ARTICLE> 5
<LEGEND>
This  schedule contains summary financial information extracted from the Balance
Sheet and  Statement  of Operations included  in the Company's Form 10-Q for the
quarter ended September 30, 2000 and is  qualified  in its entirety by reference
to such Financial Statements.
</LEGEND>
<MULTIPLIER> 1000

<S>                                     <C>
<PERIOD-TYPE>                           3-MOS
<FISCAL-YEAR-END>                       MAR-31-2001
<PERIOD-START>                          JUL-01-2000
<PERIOD-END>                            SEP-30-2000
<CASH>                                         568
<SECURITIES>                                     0
<RECEIVABLES>                                19120
<ALLOWANCES>                                  1132
<INVENTORY>                                  10440
<CURRENT-ASSETS>                             29767
<PP&E>                                       31658
<DEPRECIATION>                               19946
<TOTAL-ASSETS>                               41862
<CURRENT-LIABILITIES>                        21350
<BONDS>                                          0
                            0
                                      0
<COMMON>                                       138
<OTHER-SE>                                   20374
<TOTAL-LIABILITY-AND-EQUITY>                 41862
<SALES>                                      23429
<TOTAL-REVENUES>                             23429
<CGS>                                        18283
<TOTAL-COSTS>                                18283
<OTHER-EXPENSES>                              4423
<LOSS-PROVISION>                                 0
<INTEREST-EXPENSE>                             (51)
<INCOME-PRETAX>                                672
<INCOME-TAX>                                   495
<INCOME-CONTINUING>                            177
<DISCONTINUED>                                   0
<EXTRAORDINARY>                                  0
<CHANGES>                                        0
<NET-INCOME>                                   177
<EPS-BASIC>                                  .01
<EPS-DILUTED>                                  .01


</TABLE>


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