INSPIRE PHARMACEUTICALS INC
S-1/A, EX-27.1, 2000-06-29
PHARMACEUTICAL PREPARATIONS
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<TABLE> <S> <C>

<PAGE>

<ARTICLE> 5
<LEGEND>
This schedule contains summary financial information extracted from the December
31, 1998 and 1999 financial statements of the Company and is qualified in its
entirety by reference to such financial statements.
</LEGEND>
<RESTATED>

<S>                            <C>                    <C>                    <C>
<PERIOD-TYPE>                  YEAR                   YEAR                   YEAR
<FISCAL-YEAR-END>                       DEC-31-1997            DEC-31-1998             DEC-31-1999
<PERIOD-START>                          JAN-01-1997            JAN-01-1998             JAN-01-1999
<PERIOD-END>                            MAR-31-1997            DEC-31-1998             DEC-31-1999
<CASH>                                            0              4,137,628              22,727,687
<SECURITIES>                                      0                      0                       0
<RECEIVABLES>                                     0                  5,726                  19,540
<ALLOWANCES>                                      0                      0                       0
<INVENTORY>                                       0                      0                       0
<CURRENT-ASSETS>                                  0              4,226,726              22,879,118
<PP&E>                                            0              2,507,297               2,865,331
<DEPRECIATION>                                    0              1,461,102               2,076,303
<TOTAL-ASSETS>                                    0              5,446,035              25,620,233
<CURRENT-LIABILITIES>                             0              1,179,953               1,492,406
<BONDS>                                           0                      0                       0
                             0                      0                       0
                                       0             24,466,659              45,859,143
<COMMON>                                          0                  2,159                   2,466
<OTHER-SE>                                        0           (25,132,693)            (20,241,376)
<TOTAL-LIABILITY-AND-EQUITY>                      0              5,446,035              25,620,233
<SALES>                                           0                360,000               1,104,000
<TOTAL-REVENUES>                                  0                360,000               1,104,000
<CGS>                                             0                      0                       0
<TOTAL-COSTS>                                     0                      0                       0
<OTHER-EXPENSES>                          8,063,507              7,203,675               8,996,208
<LOSS-PROVISION>                                  0                      0                       0
<INTEREST-EXPENSE>                          164,321                115,295                 110,640
<INCOME-PRETAX>                         (7,947,426)            (7,168,043)             (8,874,057)
<INCOME-TAX>                                      0                360,000                  60,000
<INCOME-CONTINUING>                     (7,947,426)            (7,528,043)             (8,934,057)
<DISCONTINUED>                                    0                      0                       0
<EXTRAORDINARY>                                   0                      0                       0
<CHANGES>                                         0                      0                       0
<NET-INCOME>                            (7,947,426)            (7,528,043)             (8,934,057)
<EPS-BASIC>                                  (4.01)                 (3.65)                  (3.75)
<EPS-DILUTED>                                (4.01)                  (3.65)                  (3.75)


</TABLE>


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