LAZARE KAPLAN INTERNATIONAL INC
10-K, EX-27, 2000-08-28
JEWELRY, WATCHES, PRECIOUS STONES & METALS
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<TABLE> <S> <C>

<ARTICLE>             5
<LEGEND>
The Schedule contains summary financial information extracted
from the balance sheet and income statement and is qualified
in its entirety by reference to such financial statements.
</LEGEND>
<MULTIPLIER>                                             1,000

<S>                                                <C>
<PERIOD-TYPE>                                      12-MOS
<FISCAL-YEAR-END>                                  MAY-31-2000
<PERIOD-END>                                       MAY-31-2000
<CASH>                                                   7,254
<SECURITIES>                                                 0
<RECEIVABLES>                                           67,323
<ALLOWANCES>                                             1,065
<INVENTORY>                                             88,639
<CURRENT-ASSETS>                                       178,999
<PP&E>                                                  18,580
<DEPRECIATION>                                           9,026
<TOTAL-ASSETS>                                         202,699
<CURRENT-LIABILITIES>                                   82,583
<BONDS>                                                 37,309
<COMMON>                                                 8,543
                                        0
                                                  0
<OTHER-SE>                                              74,264
<TOTAL-LIABILITY-AND-EQUITY>                           202,699
<SALES>                                                361,134
<TOTAL-REVENUES>                                       361,134
<CGS>                                                  331,760
<TOTAL-COSTS>                                          331,760
<OTHER-EXPENSES>                                        20,608
<LOSS-PROVISION>                                             0
<INTEREST-EXPENSE>                                       3,621
<INCOME-PRETAX>                                             97
<INCOME-TAX>                                              (678)
<INCOME-CONTINUING>                                        775
<DISCONTINUED>                                               0
<EXTRAORDINARY>                                              0
<CHANGES>                                                1,522
<NET-INCOME>                                              (747)
<EPS-BASIC>                                            (0.09)
<EPS-DILUTED>                                            (0.09)


</TABLE>


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