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<TABLE> <S> <C>
<ARTICLE> 5
<LEGEND>
THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM UNAUDITED
FINANCIAL STATEMENTS OF SIGNATURE EYEWEAR, INC. AS OF AND FOR THE SIX MONTHS
ENDED APRIL 30, 2000 AND IS QUALIFIED IN ITS ENTIRETY BY REFERENCE TO SUCH
FINANCIAL STATEMENTS.
</LEGEND>
<S> <C>
<PERIOD-TYPE> 6-MOS
<FISCAL-YEAR-END> OCT-31-2000
<PERIOD-START> NOV-01-1999
<PERIOD-END> APR-30-2000
<CASH> 1,447,267
<SECURITIES> 0
<RECEIVABLES> 10,515,846
<ALLOWANCES> 281,708
<INVENTORY> 17,943,886
<CURRENT-ASSETS> 33,791,428
<PP&E> 4,274,370
<DEPRECIATION> 2,464,113
<TOTAL-ASSETS> 41,764,185
<CURRENT-LIABILITIES> 18,930,371
<BONDS> 0
0
0
<COMMON> 9,188
<OTHER-SE> 15,194,769
<TOTAL-LIABILITY-AND-EQUITY> 41,764,185
<SALES> 24,393,158
<TOTAL-REVENUES> 24,393,158
<CGS> 9,865,884
<TOTAL-COSTS> 18,205,906
<OTHER-EXPENSES> (39,996)
<LOSS-PROVISION> 0
<INTEREST-EXPENSE> 489,784
<INCOME-PRETAX> (4,128,420)
<INCOME-TAX> (1,407,184)
<INCOME-CONTINUING> (2,721,236)
<DISCONTINUED> 0
<EXTRAORDINARY> 0
<CHANGES> 0
<NET-INCOME> (2,721,236)
<EPS-BASIC> (0.54)
<EPS-DILUTED> (0.54)
</TABLE>
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