<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> 3-MOS
<FISCAL-YEAR-END> FEB-03-2001
<PERIOD-START> JAN-30-2000
<PERIOD-END> APR-29-2000
<CASH> 7,961
<SECURITIES> 0
<RECEIVABLES> 36,412
<ALLOWANCES> 0
<INVENTORY> 320,198
<CURRENT-ASSETS> 405,819
<PP&E> 116,055
<DEPRECIATION> 41,722
<TOTAL-ASSETS> 598,228
<CURRENT-LIABILITIES> 255,108
<BONDS> 225,000
0
0
<COMMON> 104
<OTHER-SE> 106,969
<TOTAL-LIABILITY-AND-EQUITY> 598,228
<SALES> 178,614
<TOTAL-REVENUES> 178,614
<CGS> 87,336
<TOTAL-COSTS> 87,336
<OTHER-EXPENSES> 86,940
<LOSS-PROVISION> 0
<INTEREST-EXPENSE> 6,897
<INCOME-PRETAX> (2,559)
<INCOME-TAX> (787)
<INCOME-CONTINUING> (1,772)
<DISCONTINUED> 0
<EXTRAORDINARY> 0
<CHANGES> 0
<NET-INCOME> (1,772)
<EPS-BASIC> (0.17)
<EPS-DILUTED> (0.17)
</TABLE>