<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 NINE MONTHS
ENDED JULY 31, 2000 AND IS QUALIFIED IN ITS ENTIRETY BY REFERENCE TO SUCH
FINANCIAL STATEMENTS.
</LEGEND>
<CURRENCY> U.S. DOLLARS
<S> <C>
<PERIOD-TYPE> 9-MOS
<FISCAL-YEAR-END> OCT-31-2000
<PERIOD-START> NOV-01-1999
<PERIOD-END> JUL-31-2000
<EXCHANGE-RATE> 1
<CASH> 27,764
<SECURITIES> 0
<RECEIVABLES> 13,875,121
<ALLOWANCES> 351,244
<INVENTORY> 19,611,100
<CURRENT-ASSETS> 37,749,115
<PP&E> 4,669,181
<DEPRECIATION> 2,592,932
<TOTAL-ASSETS> 47,261,565
<CURRENT-LIABILITIES> 28,069,727
<BONDS> 0
0
0
<COMMON> 9,188
<OTHER-SE> 14,177,202
<TOTAL-LIABILITY-AND-EQUITY> 47,261,565
<SALES> 41,835,119
<TOTAL-REVENUES> 41,835,119
<CGS> 16,941,816
<TOTAL-COSTS> 30,077,974
<OTHER-EXPENSES> (543)
<LOSS-PROVISION> 0
<INTEREST-EXPENSE> 769,991
<INCOME-PRETAX> (5,954,119)
<INCOME-TAX> (2,215,316)
<INCOME-CONTINUING> (3,738,803)
<DISCONTINUED> 0
<EXTRAORDINARY> 0
<CHANGES> 0
<NET-INCOME> (3,738,803)
<EPS-BASIC> (0.74)
<EPS-DILUTED> (0.74)
</TABLE>