<TABLE> <S> <C>
<ARTICLE> 5
<LEGEND>
THE SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM the Compan's
Condensed Consolidated Balance Sheets and Statements of Operations AND IS
QUALIFIED IN ITS ENTIRETY BY REFERENCES TO SUCH FINANCIAL STATEMENTS.
</LEGEND>
<CIK> 0000782995
<NAME> At Comm Corporation
<S> <C>
<PERIOD-TYPE> 12-MOS
<FISCAL-YEAR-END> DEC-31-2000
<PERIOD-START> JAN-01-2000
<PERIOD-END> SEP-30-2000
<CASH> 4,956,770
<SECURITIES> 0
<RECEIVABLES> 680,870
<ALLOWANCES> 156,359
<INVENTORY> 2,751,397
<CURRENT-ASSETS> 8,562,610
<PP&E> 7,457,966
<DEPRECIATION> 3,052,187
<TOTAL-ASSETS> 13,486,326
<CURRENT-LIABILITIES> 6,314,293
<BONDS> 0
0
0
<COMMON> 0
<OTHER-SE> 7,069,600
<TOTAL-LIABILITY-AND-EQUITY> 13,486,326
<SALES> 3,683,926
<TOTAL-REVENUES> 3,683,926
<CGS> 2,027,886
<TOTAL-COSTS> 18,799,429
<OTHER-EXPENSES> 0
<LOSS-PROVISION> 0
<INTEREST-EXPENSE> 2,791
<INCOME-PRETAX> (14,403,311)
<INCOME-TAX> 42,600
<INCOME-CONTINUING> 0
<DISCONTINUED> 0
<EXTRAORDINARY> 0
<CHANGES> 0
<NET-INCOME> (14,445,911)
<EPS-BASIC> (4.45)
<EPS-DILUTED> (4.45)
</TABLE>