<TABLE> <S> <C>

<ARTICLE>                               5
<LEGEND>
        This schedule contains information derived from financial tables
        attached to the Company's report on Form 10Q from the period ended
        September 30, 2000.

</LEGEND>
<CIK>                                                                 0000881695
<NAME>                                        Palomar Medical Technologies, Inc.



<S>                                                                             <C>


<PERIOD-TYPE>                                                                        9-MOS
<FISCAL-YEAR-END>                                                              DEC-31-2000
<PERIOD-START>                                                                 JAN-01-2000
<PERIOD-END>                                                                   SEP-30-2000
<CASH>                                                                           6,356,512
<SECURITIES>                                                                    10,860,552
<RECEIVABLES>                                                                    1,812,551
<ALLOWANCES>                                                                       223,600
<INVENTORY>                                                                      1,181,061
<CURRENT-ASSETS>                                                                22,214,473
<PP&E>                                                                           2,413,014
<DEPRECIATION>                                                                   1,513,498
<TOTAL-ASSETS>                                                                  23,236,013
<CURRENT-LIABILITIES>                                                           10,357,887
<BONDS>                                                                                  0
                                                                    0
                                                                             60
<COMMON>                                                                           110,744
<OTHER-SE>                                                                      10,576,188
<TOTAL-LIABILITY-AND-EQUITY>                                                    23,236,013
<SALES>                                                                          9,458,317
<TOTAL-REVENUES>                                                                 9,458,317
<CGS>                                                                            7,934,126
<TOTAL-COSTS>                                                                    7,934,126
<OTHER-EXPENSES>                                                                         0
<LOSS-PROVISION>                                                                         0
<INTEREST-EXPENSE>                                                                 123,689
<INCOME-PRETAX>                                                                 (5,890,243)
<INCOME-TAX>                                                                      (191,056)
<INCOME-CONTINUING>                                                             (5,699,187)
<DISCONTINUED>                                                                           0
<EXTRAORDINARY>                                                                   (712,359)
<CHANGES>                                                                                0
<NET-INCOME>                                                                    (6,411,546)
<EPS-BASIC>                                                                          (0.66)
<EPS-DILUTED>                                                                        (0.66)




</TABLE>



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