ROFIN SINAR TECHNOLOGIES INC
10-Q, EX-27, 2000-08-15
MISCELLANEOUS ELECTRICAL MACHINERY, EQUIPMENT & SUPPLIES
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<TABLE> <S> <C>

<ARTICLE> 5
<LEGEND>
This schedule contains summary financial information extracted from the
consolidated financial statements of Rofin-Sinar Technologies, Inc. and
Subsidiaries for the nine-months ended June 30, 2000, and is qualified in its
entirety by reference to such consolidated financial statements.
</LEGEND>
<MULTIPLIER> 1000

<S>                             <C>
<PERIOD-TYPE>                   9-MOS
<FISCAL-YEAR-END>                          SEP-30-2000
<PERIOD-END>                               JUN-30-2000
<CASH>                                           30520
<SECURITIES>                                         0
<RECEIVABLES>                                    56126
<ALLOWANCES>                                    (1763)
<INVENTORY>                                      56559
<CURRENT-ASSETS>                                150046
<PP&E>                                           45116
<DEPRECIATION>                                 (23667)
<TOTAL-ASSETS>                                  225669
<CURRENT-LIABILITIES>                           122507
<BONDS>                                              0
                                0
                                          0
<COMMON>                                           115
<OTHER-SE>                                       90752
<TOTAL-LIABILITY-AND-EQUITY>                     90867
<SALES>                                         113250
<TOTAL-REVENUES>                                113250
<CGS>                                            71473
<TOTAL-COSTS>                                    71473
<OTHER-EXPENSES>                                 33725
<LOSS-PROVISION>                                     0
<INTEREST-EXPENSE>                                1018
<INCOME-PRETAX>                                   8424
<INCOME-TAX>                                      4401
<INCOME-CONTINUING>                               4023
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                      4023
<EPS-BASIC>                                     0.35
<EPS-DILUTED>                                     0.35


</TABLE>


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