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<TABLE> <S> <C>
<ARTICLE> 5
<LEGEND>
(Replace this text with the legend)
</LEGEND>
<CIK> 0000812076
<NAME> TOPPS
<MULTIPLIER> 1,000
<S> <C>
<PERIOD-TYPE> 3-mos
<FISCAL-YEAR-END> Mar-03-2001
<PERIOD-START> Feb-27-2000
<PERIOD-END> May-27-2000
<CASH> 87,373
<SECURITIES> 0
<RECEIVABLES> 57,772
<ALLOWANCES> 1,397
<INVENTORY> 18,259
<CURRENT-ASSETS> 174,834
<PP&E> 16,500
<DEPRECIATION> 6,841
<TOTAL-ASSETS> 244,358
<CURRENT-LIABILITIES> 79,845
<BONDS> 0
0
0
<COMMON> 480
<OTHER-SE> 0
<TOTAL-LIABILITY-AND-EQUITY> 244,358
<SALES> 144,332
<TOTAL-REVENUES> 145,820
<CGS> 71,919
<TOTAL-COSTS> 98,969
<OTHER-EXPENSES> 0
<LOSS-PROVISION> 50
<INTEREST-EXPENSE> 29
<INCOME-PRETAX> 46,821
<INCOME-TAX> 17,792
<INCOME-CONTINUING> 29,029
<DISCONTINUED> 0
<EXTRAORDINARY> 0
<CHANGES> 0
<NET-INCOME> 29,029
<EPS-BASIC> .64
<EPS-DILUTED> .62
</TABLE>
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