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<TABLE> <S> <C>
<ARTICLE> 5
<LEGEND>
(Replace this text with the legend)
</LEGEND>
<CIK> 0000812076
<NAME> TOPPS
<MULTIPLIER> 1000
<S> <C>
<PERIOD-TYPE> 3-MOS
<FISCAL-YEAR-END> Mar-03-2001
<PERIOD-START> Aug-27-2000
<PERIOD-END> Nov-25-2000
<CASH> 152,858
<SECURITIES> 0
<RECEIVABLES> 22,490
<ALLOWANCES> 3,155
<INVENTORY> 20,451
<CURRENT-ASSETS> 207,924
<PP&E> 18,916
<DEPRECIATION> 7,814
<TOTAL-ASSETS> 277,940
<CURRENT-LIABILITIES> 78,504
<BONDS> 0
0
0
<COMMON> 483
<OTHER-SE> 0
<TOTAL-LIABILITY-AND-EQUITY> 277,940
<SALES> 92,700
<TOTAL-REVENUES> 94,557
<CGS> 45,182
<TOTAL-COSTS> 68,079
<OTHER-EXPENSES> 0
<LOSS-PROVISION> 50
<INTEREST-EXPENSE> 49
<INCOME-PRETAX> 26,429
<INCOME-TAX> 7,548
<INCOME-CONTINUING> 18,881
<DISCONTINUED> 0
<EXTRAORDINARY> 0
<CHANGES> 0
<NET-INCOME> 18,881
<EPS-BASIC> .42
<EPS-DILUTED> .41
</TABLE>
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