<TABLE> <S> <C>


<ARTICLE>                                           5
<LEGEND>

         THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM BIG
DOG  HOLDINGS,  INC.'S FORM 10-Q FOR THE  QUARTERLY  PERIOD ENDED  SEPTEMBER 30,
2000, AND IS QUALIFIED IN ITS ENTIRETY BY REFERENCE TO SUCH FORM 10-Q.

</LEGEND>

<MULTIPLIER>                                        1000

<S>                                                   <C>
<PERIOD-TYPE>                                                 3-MOS
<FISCAL-YEAR-END>                                       DEC-31-2000
<PERIOD-START>                                           JAN-1-2000
<PERIOD-END>                                            SEP-30-2000
<CASH>                                                          989
<SECURITIES>                                                      0
<RECEIVABLES>                                                   671
<ALLOWANCES>                                                  (116)
<INVENTORY>                                                   36989
<CURRENT-ASSETS>                                              41243
<PP&E>                                                        25788
<DEPRECIATION>                                              (15760)
<TOTAL-ASSETS>                                                55017
<CURRENT-LIABILITIES>                                         28638
<BONDS>                                                           0
                                             0
                                                       0
<COMMON>                                                        132
<OTHER-SE>                                                    24922
<TOTAL-LIABILITY-AND-EQUITY>                                  55017
<SALES>                                                       74296
<TOTAL-REVENUES>                                              74296
<CGS>                                                         31086
<TOTAL-COSTS>                                                 41596
<OTHER-EXPENSES>                                                  0
<LOSS-PROVISION>                                                  0
<INTEREST-EXPENSE>                                             (71)
<INCOME-PRETAX>                                                1685
<INCOME-TAX>                                                    698
<INCOME-CONTINUING>                                             987
<DISCONTINUED>                                                    0
<EXTRAORDINARY>                                                   0
<CHANGES>                                                         0
<NET-INCOME>                                                    987
<EPS-BASIC>                                                    0.09
<EPS-DILUTED>                                                  0.08


</TABLE>



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