FOCUS ENHANCEMENTS INC
10QSB, EX-27, 2000-11-14
COMPUTER COMMUNICATIONS EQUIPMENT
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<TABLE> <S> <C>

<PAGE>

<ARTICLE> 5

<S>                             <C>
<PERIOD-TYPE>                   3-MOS
<FISCAL-YEAR-END>                          DEC-31-2000
<PERIOD-END>                               SEP-30-2000
<CASH>                                       1,285,610
<SECURITIES>                                 1,280,635
<RECEIVABLES>                                3,019,688
<ALLOWANCES>                                 (417,860)
<INVENTORY>                                  1,983,662
<CURRENT-ASSETS>                             7,692,209
<PP&E>                                       1,820,319
<DEPRECIATION>                             (1,038,977)
<TOTAL-ASSETS>                              12,399,365
<CURRENT-LIABILITIES>                        5,742,059
<BONDS>                                              0
                                0
                                          0
<COMMON>                                       263,502
<OTHER-SE>                                   6,139,775
<TOTAL-LIABILITY-AND-EQUITY>                12,399,365
<SALES>                                      4,116,181
<TOTAL-REVENUES>                             4,116,181
<CGS>                                        2,714,705
<TOTAL-COSTS>                                2,187,952
<OTHER-EXPENSES>                             2,134,684
<LOSS-PROVISION>                                     0
<INTEREST-EXPENSE>                               3,628
<INCOME-PRETAX>                            (2,516,846)
<INCOME-TAX>                                         0
<INCOME-CONTINUING>                        (2,516,846)
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                               (2,516,846)
<EPS-BASIC>                                     (0.10)
<EPS-DILUTED>                                   (0.10)


</TABLE>


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