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<TABLE> <S> <C>
<PAGE>
<ARTICLE> 5
<LEGEND>
THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM PHOTOWORKS
INC THIRD QUARTER 1999 10-Q AND IS QUALIFIED IN ITS ENTIRETY BY REFERENCE TO
SUCH FINANCIAL STATEMENTS.
</LEGEND>
<RESTATED>
<MULTIPLIER> 1,000
<S> <C>
<PERIOD-TYPE> 9-MOS
<FISCAL-YEAR-END> SEP-25-1999
<PERIOD-START> SEP-27-1998
<PERIOD-END> JUN-26-1999
<CASH> 13,813
<SECURITIES> 0
<RECEIVABLES> 1,571<F1>
<ALLOWANCES> 0
<INVENTORY> 10,824
<CURRENT-ASSETS> 29,125
<PP&E> 11,284<F1>
<DEPRECIATION> 0
<TOTAL-ASSETS> 45,146
<CURRENT-LIABILITIES> 9,071
<BONDS> 0
0
0
<COMMON> 163
<OTHER-SE> 34,525
<TOTAL-LIABILITY-AND-EQUITY> 45,146
<SALES> 0
<TOTAL-REVENUES> 63,615
<CGS> 41,082
<TOTAL-COSTS> 35,473
<OTHER-EXPENSES> (491)
<LOSS-PROVISION> 0
<INTEREST-EXPENSE> 0
<INCOME-PRETAX> (12,449)
<INCOME-TAX> (4,730)
<INCOME-CONTINUING> 0
<DISCONTINUED> 0
<EXTRAORDINARY> 0
<CHANGES> 0
<NET-INCOME> (7,719)
<EPS-BASIC> (.47)
<EPS-DILUTED> 0
<FN>
<F1>ASSET VALUES REPRESENT NET AMOUNTS
</FN>
</TABLE>
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