<TABLE> <S> <C>
<ARTICLE> 5
<LEGEND>
THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM FINLAY
ENTERPRISES, INC. FORM 10K AND IS QUALIFIED IN ITS ENTIRETY BY REFERENCE TO SUCH
FINANCIAL STATEMENTS.
</LEGEND>
<MULTIPLIER> 1,000
<S> <C>
<PERIOD-TYPE> 6-MOS
<FISCAL-YEAR-END> FEB-03-2001
<PERIOD-START> JAN-30-2000
<PERIOD-END> JUL-29-2000
<CASH> 4,853
<SECURITIES> 0
<RECEIVABLES> 37,349
<ALLOWANCES> 0
<INVENTORY> 309,679
<CURRENT-ASSETS> 390,944
<PP&E> 118,134
<DEPRECIATION> 43,984
<TOTAL-ASSETS> 582,159
<CURRENT-LIABILITIES> 237,518
<BONDS> 225,000
0
0
<COMMON> 104
<OTHER-SE> 108,118
<TOTAL-LIABILITY-AND-EQUITY> 582,159
<SALES> 389,843
<TOTAL-REVENUES> 389,843
<CGS> 192,386
<TOTAL-COSTS> 192,386
<OTHER-EXPENSES> 183,077
<LOSS-PROVISION> 0
<INTEREST-EXPENSE> 14,722
<INCOME-PRETAX> (342)
<INCOME-TAX> 358
<INCOME-CONTINUING> (700)
<DISCONTINUED> 0
<EXTRAORDINARY> 0
<CHANGES> 0
<NET-INCOME> (700)
<EPS-BASIC> (0.07)
<EPS-DILUTED> (0.07)
</TABLE>