SPECTRUM SIGNAL PROCESSING INC
6-K, EX-27, 2000-09-22
ELECTRONIC COMPONENTS & ACCESSORIES
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<TABLE> <S> <C>


<ARTICLE>                     5
<LEGEND>
This schedule contains summary financial information extracted from the
financial statements of Spectrum Signal Processing Inc. as of March 31, 2000 and
for the three months then ended and is qualified in its entirety by reference to
such financial statements.
</LEGEND>


<S>                             <C>
<PERIOD-TYPE>                   3-MOS
<FISCAL-YEAR-END>                              DEC-31-2000
<PERIOD-START>                                 JAN-01-2000
<PERIOD-END>                                   MAR-31-2000
<CASH>                                               1,527
<SECURITIES>                                             0
<RECEIVABLES>                                        3,475
<ALLOWANCES>                                             0
<INVENTORY>                                          3,535
<CURRENT-ASSETS>                                     8,716
<PP&E>                                               2,673
<DEPRECIATION>                                       3,252
<TOTAL-ASSETS>                                      14,641
<CURRENT-LIABILITIES>                                4,515
<BONDS>                                                  0
                                    0
                                              0
<COMMON>                                            16,757
<OTHER-SE>                                          (6,720)
<TOTAL-LIABILITY-AND-EQUITY>                        14,641
<SALES>                                              4,161
<TOTAL-REVENUES>                                     4,169
<CGS>                                                1,670
<TOTAL-COSTS>                                        1,670
<OTHER-EXPENSES>                                     4,432
<LOSS-PROVISION>                                         0
<INTEREST-EXPENSE>                                       1
<INCOME-PRETAX>                                     (1,934)
<INCOME-TAX>                                          (179)
<INCOME-CONTINUING>                                 (1,755)
<DISCONTINUED>                                           0
<EXTRAORDINARY>                                          0
<CHANGES>                                                0
<NET-INCOME>                                        (1,755)
<EPS-BASIC>                                          (0.17)
<EPS-DILUTED>                                        (0.17)



</TABLE>


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