<TABLE> <S> <C>
<ARTICLE> 5
<LEGEND>
THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM THE
AUDITED CONSOLIDATED BALANCE SHEETS OF DIRECT ALLIANCE CORPORATION AND
SUBSIDIARIES AS OF DECEMBER 31, 1999 AND SEPTEMBER 30, 2000 AND THE RELATED
CONSOLIDATED STATEMENT OF EARNINGS, STOCKHOLDER'S EQUITY AND CASH FLOWS FOR EACH
OF THE YEARS IN THE TWO-YEAR PERIOD ENDED DECEMBER 31, 1999 AND THE NINE-MONTH
PERIOD ENDED SEPTEMBER 30, 2000 AND IS QUALIFIED IN ITS ENTIRETY BY REFERENCE TO
SUCH CONSOLIDATED FINANCIAL STATEMENTS.
</LEGEND>
<CIK> 0001129985
<NAME> DIRECT ALLIANCE CORPORATION
<S> <C> <C>
<PERIOD-TYPE> YEAR 9-MOS
<FISCAL-YEAR-END> DEC-31-1999 DEC-31-2000
<PERIOD-START> JAN-01-1999 JAN-01-2000
<PERIOD-END> DEC-31-1999 SEP-30-2000
<CASH> 1,283 0
<SECURITIES> 0 0
<RECEIVABLES> 18,571 21,767
<ALLOWANCES> 1,001 1,056
<INVENTORY> 814 39
<CURRENT-ASSETS> 21,143 23,277
<PP&E> 7,359 18,416
<DEPRECIATION> 1,976 3,301
<TOTAL-ASSETS> 26,756 39,369
<CURRENT-LIABILITIES> 12,976 20,145
<BONDS> 1,034 1,177
0 0
0 0
<COMMON> 10 10
<OTHER-SE> 12,736 18,037
<TOTAL-LIABILITY-AND-EQUITY> 12,746 39,369
<SALES> 56,501 34,828
<TOTAL-REVENUES> 82,183 82,516
<CGS> 52,163 32,476
<TOTAL-COSTS> 69,967 68,567
<OTHER-EXPENSES> 5,525 4,768
<LOSS-PROVISION> 351 487
<INTEREST-EXPENSE> 263 131
<INCOME-PRETAX> 6,077 8,563
<INCOME-TAX> 2,321 3,262
<INCOME-CONTINUING> 3,756 5,301
<DISCONTINUED> 0 0
<EXTRAORDINARY> 0 0
<CHANGES> 0 0
<NET-INCOME> 3,756 5,301
<EPS-BASIC> 0.13 0.18
<EPS-DILUTED> 0.13 0.17
</TABLE>