ROFIN SINAR TECHNOLOGIES INC
10-K/A, EX-27, 2001-01-18
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 year ended September 30, 2000 and is qualified in its
entirety by reference to such consolidated financial statements.
</LEGEND>
<MULTIPLIER> 1000

<S>                             <C>
<PERIOD-TYPE>                   12-MOS
<FISCAL-YEAR-END>                          SEP-30-2000
<PERIOD-END>                               SEP-30-2000
<CASH>                                          28,973
<SECURITIES>                                         0
<RECEIVABLES>                                   53,259
<ALLOWANCES>                                     1,957
<INVENTORY>                                     56,584
<CURRENT-ASSETS>                               145,138
<PP&E>                                          38,991
<DEPRECIATION>                                  18,411
<TOTAL-ASSETS>                                 218,414
<CURRENT-LIABILITIES>                           82,490
<BONDS>                                              0
                                0
                                          0
<COMMON>                                        76,164
<OTHER-SE>                                      14,555
<TOTAL-LIABILITY-AND-EQUITY>                   218,414
<SALES>                                        171,187
<TOTAL-REVENUES>                               171,187
<CGS>                                          106,890
<TOTAL-COSTS>                                  106,890
<OTHER-EXPENSES>                                     0
<LOSS-PROVISION>                                     0
<INTEREST-EXPENSE>                                   0
<INCOME-PRETAX>                                 16,079
<INCOME-TAX>                                     8,202
<INCOME-CONTINUING>                              7,877
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                     7,877
<EPS-BASIC>                                     0.68
<EPS-DILUTED>                                     0.68


</TABLE>


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