BED BATH & BEYOND INC
10-Q, EX-27, 2000-07-11
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<TABLE> <S> <C>

<ARTICLE> 5
<LEGEND>
This schedule contains summary financial information extracted from the
Consolidated Balance Sheet as of May 27, 2000 and the Consolidated Statement of
Earnings for the three months ended May 27, 2000, and is qualified in its
entirety by reference to such financial statements.
</LEGEND>

<S>                             <C>
<PERIOD-TYPE>                   3-MOS
<FISCAL-YEAR-END>                          MAR-03-2001
<PERIOD-END>                               MAY-27-2000
<CASH>                                         136,387
<SECURITIES>                                         0
<RECEIVABLES>                                        0
<ALLOWANCES>                                         0
<INVENTORY>                                    548,018
<CURRENT-ASSETS>                               726,469
<PP&E>                                         339,789
<DEPRECIATION>                               (121,770)
<TOTAL-ASSETS>                                 954,619
<CURRENT-LIABILITIES>                          332,857
<BONDS>                                              0
                                0
                                          0
<COMMON>                                         1,413
<OTHER-SE>                                     599,561
<TOTAL-LIABILITY-AND-EQUITY>                   954,619
<SALES>                                        462,735
<TOTAL-REVENUES>                               462,735
<CGS>                                          275,389
<TOTAL-COSTS>                                  275,389
<OTHER-EXPENSES>                               151,007
<LOSS-PROVISION>                                     0
<INTEREST-EXPENSE>                             (1,962)
<INCOME-PRETAX>                                 38,301
<INCOME-TAX>                                    14,937
<INCOME-CONTINUING>                             23,364
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                    23,364
<EPS-BASIC>                                        .17
<EPS-DILUTED>                                      .16


</TABLE>


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