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<TABLE> <S> <C>
<ARTICLE> 5
<LEGEND>
THIS SCHEDULE CONTAINS SUMMARY INFORMATION EXTRACTED FROM THE SMARTDISK
CORPORATION CONDENSED CONSOLIDATED BALANCE SHEET (UNAUDITED) FOR SEPTEMBER 30,
2000 AND CONDENSED CONSOLIDATED STATEMENT OF OPERATIONS (UNAUDITED) FOR THE NINE
MONTHS ENDED SEPTEMBER 30, 2000 AND IS QUALIFIED IN ITS ENTIRETY BY REFERENCE TO
SUCH FINANCIAL STATEMENTS.
</LEGEND>
<MULTIPLIER> 1,000
<S> <C>
<PERIOD-TYPE> 9-MOS
<FISCAL-YEAR-END> DEC-31-2000
<PERIOD-START> JAN-01-2000
<PERIOD-END> SEP-30-2000
<CASH> 10,242
<SECURITIES> 12,827
<RECEIVABLES> 18,850
<ALLOWANCES> 645
<INVENTORY> 15,312
<CURRENT-ASSETS> 62,005
<PP&E> 6,994
<DEPRECIATION> 3,177
<TOTAL-ASSETS> 148,383
<CURRENT-LIABILITIES> 22,474
<BONDS> 0
0
0
<COMMON> 18
<OTHER-SE> 115,829
<TOTAL-LIABILITY-AND-EQUITY> 148,383
<SALES> 79,278
<TOTAL-REVENUES> 81,020
<CGS> 55,473
<TOTAL-COSTS> 55,473
<OTHER-EXPENSES> 37,228
<LOSS-PROVISION> 0
<INTEREST-EXPENSE> 97
<INCOME-PRETAX> (10,386)
<INCOME-TAX> (1,700)
<INCOME-CONTINUING> (8,686)
<DISCONTINUED> 0
<EXTRAORDINARY> 0
<CHANGES> 0
<NET-INCOME> (8,686)
<EPS-BASIC> (.52)
<EPS-DILUTED> (.52)
</TABLE>
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