IWERKS ENTERTAINMENT INC
10-Q, EX-27.1, 2000-11-14
MOTION PICTURE THEATERS
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<TABLE> <S> <C>


<ARTICLE>                     5
<LEGEND>
                                                                  EXHIBIT 27.1

THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION FROM THE ACCOMPANYING
FINANCIAL STATEMENTS AND IS QUALIFIED IN ITS ENTIRETY BY REFERENCE TO SUCH
FINANCIAL STATEMENTS

(AMOUNTS IN THOUSANDS)
</LEGEND>

<S>                                        <C>
<PERIOD-TYPE>                              3-MOS
<FISCAL-YEAR-END>                              JUN-30-2001
<PERIOD-START>                                 JUL-01-2000
<PERIOD-END>                                   SEP-30-2000
<CASH>                                                2,667
<SECURITIES>                                              0
<RECEIVABLES>                                         4,006
<ALLOWANCES>                                        (1,008)
<INVENTORY>                                           2,469
<CURRENT-ASSETS>                                     11,489 <F1>
<PP&E>                                               36,684 <F2>
<DEPRECIATION>                                       31,122 <F3>
<TOTAL-ASSETS>                                       23,835 <F4>
<CURRENT-LIABILITIES>                                15,283
<BONDS>                                                   0
                                     0
                                               0
<COMMON>                                                 57
<OTHER-SE>                                            8,241
<TOTAL-LIABILITY-AND-EQUITY>                         23,835
<SALES>                                               4,912
<TOTAL-REVENUES>                                      4,927 <F5>
<CGS>                                                 4,087
<TOTAL-COSTS>                                         4,087
<OTHER-EXPENSES>                                      1,944 <F6>
<LOSS-PROVISION>                                         75
<INTEREST-EXPENSE>                                       31
<INCOME-PRETAX>                                     (1,266)
<INCOME-TAX>                                           (44)
<INCOME-CONTINUING>                                 (1,222)
<DISCONTINUED>                                            0
<EXTRAORDINARY>                                           0
<CHANGES>                                                 0
<NET-INCOME>                                        (1,222)
<EPS-BASIC>                                           (.35)
<EPS-DILUTED>                                         (.35)
<FN>
     <F1> Includes costs and estimated earnings in excess of billings on
          uncompleted contracts of $2,212, assets held for sale of $672 and
          other current assets of $471.
     <F2> Includes film inventory of $22,865.
     <F3> Includes film inventory of $20,936.
     <F4> Includes long-term portion of assets held for sale of $1,755.
     <F5> Includes interest income of $15.
</FN>


</TABLE>


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