ONEIDA LTD
10-Q, EX-27, 2000-06-12
JEWELRY, SILVERWARE & PLATED WARE
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<TABLE> <S> <C>

<ARTICLE>       5
<LEGEND>
THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM THE
FINANCIAL STATEMENTS OF ONEIDA LTD. FOR THE THREE MONTHS ENDED APRIL 29, 2000
AND IS QUALIFIED IN IT'S ENTIRETY BY REFERENCE TO SUCH FINANCIAL STATEMENTS.
</LEGEND>
<MULTIPLIER>    1,000

<CAPTION>
                                                 2000
<S>                                               <C>
<FISCAL-YEAR-END>                         JAN-27-2001
<PERIOD-START>                            JAN-30-2000
<PERIOD-END>                              APR-29-2000
<PERIOD-TYPE>                                   3-MOS
<CASH>                                          3,213
<SECURITIES>                                        0
<RECEIVABLES>                                  92,375
<ALLOWANCES>                                    1,640
<INVENTORY>                                   194,966
<CURRENT-ASSETS>                              304,194
<PP&E>                                        236,337
<DEPRECIATION>                                129,030
<TOTAL-ASSETS>                                472,423
<CURRENT-LIABILITIES>                         158,675
<BONDS>                                        97,868
                               0
                                     2,175
<COMMON>                                       17,630
<OTHER-SE>                                    114,741
<TOTAL-LIABILITY-AND-EQUITY>                  472,423
<SALES>                                       118,201
<TOTAL-REVENUES>                              118,463
<CGS>                                          74,446
<TOTAL-COSTS>                                  74,446
<OTHER-EXPENSES>                               31,269
<LOSS-PROVISION>                                    0
<INTEREST-EXPENSE>                              2,858
<INCOME-PRETAX>                                11,890
<INCOME-TAX>                                    4,423
<INCOME-CONTINUING>                                 0
<DISCONTINUED>                                      0
<EXTRAORDINARY>                                     0
<CHANGES>                                           0
<NET-INCOME>                                    7,467
<EPS-BASIC>                                    (.45)<F1>
<EPS-DILUTED>                                    (.45)
<FN>
<F1>  The amount reported as EPS-PRIMARY is actually Earnings Per Share-Basic,
as the Company adopted SFAS 128 "Earnings Per Share" as of January 31, 1998.



</TABLE>


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