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<TABLE> <S> <C>
<ARTICLE> 5
<LEGEND>
Sequence: 2
Description: Financial Data Schedule
ARTICLE: 5
This schedule contains summary financial information extracted from the
registrant's consolidated balance sheet as of September 30, 2000 and
consolidated statement of operations for the nine months ended September 30,
2000, and is qualified in its entirety by reference to such financial
statements.
</LEGEND>
<CIK> 0000006494
<NAME> Andrea Electronics Corporation
<MULTIPLIER> 1
<CURRENCY> U.S.DOLLAR
<S> <C>
<PERIOD-TYPE> 9-MOS
<FISCAL-YEAR-END> DEC-31-2000
<PERIOD-START> JAN-01-2000
<PERIOD-END> SEP-30-2000
<EXCHANGE-RATE> 1
<CASH> 3,466,323
<SECURITIES> 0
<RECEIVABLES> 3,793,145
<ALLOWANCES> 202,521
<INVENTORY> 6,477,682
<CURRENT-ASSETS> 14,010,187
<PP&E> 1,493,027
<DEPRECIATION> 2,816,161
<TOTAL-ASSETS> 42,673,530
<CURRENT-LIABILITIES> 4,227,434
<BONDS> 0
4,821,069
0
<COMMON> 6,933,786
<OTHER-SE> 26,446,569
<TOTAL-LIABILITY-AND-EQUITY> 42,673,530
<SALES> 11,701,688
<TOTAL-REVENUES> 11,701,688
<CGS> 8,537,839
<TOTAL-COSTS> 8,537,839
<OTHER-EXPENSES> 6,634,327
<LOSS-PROVISION> 0
<INTEREST-EXPENSE> (152,103)
<INCOME-PRETAX> (7,006,072)
<INCOME-TAX> 0
<INCOME-CONTINUING> (7,006,072)
<DISCONTINUED> 0
<EXTRAORDINARY> 0
<CHANGES> 0
<NET-INCOME> (7,006,072)
<EPS-BASIC> (.53)
<EPS-DILUTED> (.53)
</TABLE>
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