INSPIRE PHARMACEUTICALS INC
S-1/A, EX-27.2, 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 March
31, 1999 and 2000 financial statements of the Company and is qualified in its
entirety by reference to such financial statements.
</LEGEND>

<S>                                 <C>                     <C>
<PERIOD-TYPE>                       3-MOS                   3-MOS
<FISCAL-YEAR-END>                            DEC-31-1999             DEC-31-2000
<PERIOD-START>                               JAN-01-1999             JAN-01-2000
<PERIOD-END>                                 MAR-31-1999             MAR-31-2000
<CASH>                                                 0              20,858,485
<SECURITIES>                                           0                       0
<RECEIVABLES>                                          0                  16,811
<ALLOWANCES>                                           0                       0
<INVENTORY>                                            0                       0
<CURRENT-ASSETS>                                       0              21,339,390
<PP&E>                                                 0               3,238,890
<DEPRECIATION>                                         0               2,218,793
<TOTAL-ASSETS>                                         0              24,156,647
<CURRENT-LIABILITIES>                                  0               1,690,690
<BONDS>                                                0                       0
                                  0                       0
                                            0              45,895,143
<COMMON>                                               0                   2,604
<OTHER-SE>                                             0            (21,741,000)
<TOTAL-LIABILITY-AND-EQUITY>                           0              24,156,647
<SALES>                                          270,000               1,154,500
<TOTAL-REVENUES>                                 270,000               1,154,500
<CGS>                                                  0                       0
<TOTAL-COSTS>                                          0                       0
<OTHER-EXPENSES>                               1,567,731               3,383,824
<LOSS-PROVISION>                                       0                       0
<INTEREST-EXPENSE>                                31,994                 186,468
<INCOME-PRETAX>                              (1,292,394)             (2,120,363)
<INCOME-TAX>                                           0                 150,000
<INCOME-CONTINUING>                          (1,292,394)             (2,270,363)
<DISCONTINUED>                                         0                       0
<EXTRAORDINARY>                                        0                       0
<CHANGES>                                              0                       0
<NET-INCOME>                                 (1,292,394)             (2,270,363)
<EPS-BASIC>                                       (0.58)                  (1.01)
<EPS-DILUTED>                                     (0.58)                  (1.01)


</TABLE>


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