CONCORD CAMERA CORP
10-Q, EX-27, 2000-11-09
PHOTOGRAPHIC EQUIPMENT & SUPPLIES
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<TABLE> <S> <C>

<ARTICLE> 5
<LEGEND>
This schedule contains summary financial information extracted from Concord
Camera Corp.'s consolidated financial statements as of September 30, 2000 and
the results of operations for the quarter ended September 30, 2000 and is
qualified in its entirety and reference to such financial statements.
</LEGEND>

<S>                             <C>
<PERIOD-TYPE>                   3-MOS
<FISCAL-YEAR-END>                          JUN-30-2001
<PERIOD-END>                               SEP-30-2000
<CASH>                                     107,209,320
<SECURITIES>                                         0
<RECEIVABLES>                               33,914,544
<ALLOWANCES>                                 (362,333)
<INVENTORY>                                 37,815,907
<CURRENT-ASSETS>                           184,541,268
<PP&E>                                      46,155,061
<DEPRECIATION>                            (23,185,421)
<TOTAL-ASSETS>                             224,264,768
<CURRENT-LIABILITIES>                       45,139,518
<BONDS>                                     14,896,429
                                0
                                          0
<COMMON>                                   126,252,043
<OTHER-SE>                                 156,605,387
<TOTAL-LIABILITY-AND-EQUITY>               224,264,768
<SALES>                                     62,722,902
<TOTAL-REVENUES>                            62,722,902
<CGS>                                       46,991,665
<TOTAL-COSTS>                                8,630,118
<OTHER-EXPENSES>                             (314,433)
<LOSS-PROVISION>                                     0
<INTEREST-EXPENSE>                             651,611
<INCOME-PRETAX>                              6,763,941
<INCOME-TAX>                                   558,232
<INCOME-CONTINUING>                          6,205,709
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                 6,205,709
<EPS-BASIC>                                       0.28
<EPS-DILUTED>                                     0.25


</TABLE>


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