<TABLE> <S> <C>
<ARTICLE> 5
<LEGEND>
THIS SCHEDULE CONTAINS SUMMARY INFORMATION EXTRACTED FROM THE SMARTDISK
CORPORATION CONDENSED CONSOLIDATED BALANCE SHEET (UNAUDITED) FOR JUNE
30, 2000 AND CONDENSED CONSOLIDATED STATEMENT OF OPERATIONS (UNAUDITED)
FOR THE SIX MONTHS ENDED JUNE 30, 2000 AND IS QUALIFIED IN ITS ENTIRETY
BY REFERENCE TO SUCH FINANCIAL STATEMENTS.
</LEGEND>
<MULTIPLIER> 1,000
<S> <C>
<PERIOD-TYPE> 6-MOS
<FISCAL-YEAR-END> DEC-31-2000
<PERIOD-START> JAN-01-2000
<PERIOD-END> JUN-30-2000
<CASH> 7,954
<SECURITIES> 12,768
<RECEIVABLES> 17,175
<ALLOWANCES> 292
<INVENTORY> 15,682<F1>
<CURRENT-ASSETS> 58,297
<PP&E> 6,252
<DEPRECIATION> 2,513
<TOTAL-ASSETS> 152,247
<CURRENT-LIABILITIES> 20,833
<BONDS> 0
0
0
<COMMON> 17
<OTHER-SE> 119,658
<TOTAL-LIABILITY-AND-EQUITY> 152,247
<SALES> 47,032
<TOTAL-REVENUES> 48,312
<CGS> 32,811
<TOTAL-COSTS> 32,811
<OTHER-EXPENSES> 21,812
<LOSS-PROVISION> 0
<INTEREST-EXPENSE> 88
<INCOME-PRETAX> (5,386)
<INCOME-TAX> (612)
<INCOME-CONTINUING> (4,774)
<DISCONTINUED> 0
<EXTRAORDINARY> 0
<CHANGES> 0
<NET-INCOME> (4,774)
<EPS-BASIC> (.29)
<EPS-DILUTED> (.29)
<FN>
<F1>
Inventories are net of reserve of $436 at June 30, 2000.
</FN>
</TABLE>