WARNING: THE EDGAR SYSTEM ENCOUNTERED ERROR(S) WHILE PROCESSING THIS SCHEDULE.
<TABLE> <S> <C>
EXHIBIT 27
FINANCIAL DATA SCHEDULE
<ARTICLE> 5
<LEGEND>
This schedule contains information derived from financial tables
attached to the Company's report on Form 10Q from the period ended
June 30,2000.
</LEGEND>
<CIK> 0000881695
<NAME> Palomar Medical Technologies, Inc.
<S> <C>
<PERIOD-TYPE> 6-MOS
<FISCAL-YEAR-END> DEC-31-2000
<PERIOD-START> JAN-01-2000
<PERIOD-END> JUN-30-2000
<CASH> 13,528,404
<SECURITIES> 6,979,100
<RECEIVABLES> 1,371,071
<ALLOWANCES> 173,334
<INVENTORY> 997,182
<CURRENT-ASSETS> 23,064,427
<PP&E> 2,600,158
<DEPRECIATION> 1,667,136
<TOTAL-ASSETS> 24,119,474
<CURRENT-LIABILITIES> 9,200,925
<BONDS> 500,000
0
60
<COMMON> 110,744
<OTHER-SE> 12,709,428
<TOTAL-LIABILITY-AND-EQUITY> 24,119,474
<SALES> 5,447,800
<TOTAL-REVENUES> 5,447,800
<CGS> 5,113,148
<TOTAL-COSTS> 5,113,148
<OTHER-EXPENSES> 0
<LOSS-PROVISION> 0
<INTEREST-EXPENSE> 87,260
<INCOME-PRETAX> (3,590,061)
<INCOME-TAX> 0
<INCOME-CONTINUING> (3,590,061)
<DISCONTINUED> 0
<EXTRAORDINARY> (712,359)
<CHANGES> 0
<NET-INCOME> (4,302,420)
<EPS-BASIC> $(0.44)
<EPS-DILUTED> $(0.44)
</TABLE>