APPLIEDTHEORY CORP
10-Q, EX-27.2, 2000-11-13
COMPUTER INTEGRATED SYSTEMS DESIGN
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<TABLE> <S> <C>

<ARTICLE> 5

<S>                             <C>
<PERIOD-TYPE>                   9-MOS
<FISCAL-YEAR-END>                          DEC-31-2000
<PERIOD-START>                             JAN-01-2000
<PERIOD-END>                               SEP-30-2000
<CASH>                                           7,633
<SECURITIES>                                    11,796
<RECEIVABLES>                                   18,590
<ALLOWANCES>                                     1,060
<INVENTORY>                                          0
<CURRENT-ASSETS>                                39,406
<PP&E>                                          44,635
<DEPRECIATION>                                  13,207
<TOTAL-ASSETS>                                 140,547
<CURRENT-LIABILITIES>                           29,583
<BONDS>                                              0
                           10,000
                                          0
<COMMON>                                           248
<OTHER-SE>                                      67,407
<TOTAL-LIABILITY-AND-EQUITY>                   140,547
<SALES>                                         54,777
<TOTAL-REVENUES>                                54,777
<CGS>                                           38,350
<TOTAL-COSTS>                                   38,350
<OTHER-EXPENSES>                                52,965
<LOSS-PROVISION>                                   506
<INTEREST-EXPENSE>                               1,077
<INCOME-PRETAX>                               (38,121)
<INCOME-TAX>                                         0
<INCOME-CONTINUING>                           (38,121)
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                  (38,121)
<EPS-BASIC>                                     (1.59)
<EPS-DILUTED>                                   (1.59)


</TABLE>


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