<TABLE> <S> <C>
<ARTICLE> 5
<LEGEND>
ARTICLE: 5
This schedule contains summary financial information extracted from the
registrant's consolidated balance sheet as of June 30, 2000 and consolidated
statement of operations for the six months ended June 30, 2000, and is
qualified in its entirety by reference to such financial statements.
</LEGEND>
<CIK> 0000006494
<NAME> Andrea Electronics Corporation
<CURRENCY> U.S. DOLLARS
<S> <C>
<PERIOD-TYPE> 6-MOS
<FISCAL-YEAR-END> DEC-31-2000
<PERIOD-START> JAN-01-2000
<PERIOD-END> JUN-30-2000
<EXCHANGE-RATE> 1
<CASH> 4,048,927
<SECURITIES> 0
<RECEIVABLES> 2,880,542
<ALLOWANCES> 202,521
<INVENTORY> 7,303,320
<CURRENT-ASSETS> 14,444,636
<PP&E> 1,670,131
<DEPRECIATION> 2,592,245
<TOTAL-ASSETS> 43,763,885
<CURRENT-LIABILITIES> 3,343,052
<BONDS> 1,492,539
4,811,603
0
<COMMON> 6,914,786
<OTHER-SE> 28,411,997
<TOTAL-LIABILITY-AND-EQUITY> 43,763,885
<SALES> 6,382,752
<TOTAL-REVENUES> 6,382,752
<CGS> 4,765,528
<TOTAL-COSTS> 4,765,528
<OTHER-EXPENSES> 6,634,327
<LOSS-PROVISION> 0
<INTEREST-EXPENSE> (152,103)
<INCOME-PRETAX> (4,960,634)
<INCOME-TAX> 0
<INCOME-CONTINUING> (4,960,634)
<DISCONTINUED> 0
<EXTRAORDINARY> 0
<CHANGES> 0
<NET-INCOME> (4,960,634)
<EPS-BASIC> (.37)
<EPS-DILUTED> (.37)
</TABLE>