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<TABLE> <S> <C>
<ARTICLE> 5
<LEGEND>
This schedule contains summary financial information extracted from the
Company's Financial Statements for the six month period ending June 30, 2000
included in the Company's Form 10-Q filed August 11, 2000 and is qualified in
its entirety by reference to such statements.
</LEGEND>
<CIK> 0000895921
<NAME> BE INCORPORATED
<MULTIPLIER> 1,000
<S> <C>
<PERIOD-TYPE> 6-MOS
<FISCAL-YEAR-END> DEC-31-2000
<PERIOD-START> JAN-01-2000
<PERIOD-END> JUN-30-2000
<CASH> 13,717
<SECURITIES> 8,587
<RECEIVABLES> 129
<ALLOWANCES> 0
<INVENTORY> 0
<CURRENT-ASSETS> 23,018
<PP&E> 1,443
<DEPRECIATION> (966)
<TOTAL-ASSETS> 24,876
<CURRENT-LIABILITIES> 2,326
<BONDS> 0
0
0
<COMMON> 36
<OTHER-SE> 22,009
<TOTAL-LIABILITY-AND-EQUITY> 24,876
<SALES> 396
<TOTAL-REVENUES> 396
<CGS> 554
<TOTAL-COSTS> 554
<OTHER-EXPENSES> 11,624
<LOSS-PROVISION> 0
<INTEREST-EXPENSE> (63)
<INCOME-PRETAX> (11,119)
<INCOME-TAX> 0
<INCOME-CONTINUING> (11,119)
<DISCONTINUED> 0
<EXTRAORDINARY> 0
<CHANGES> 0
<NET-INCOME> (11,119)
<EPS-BASIC> (0.32)
<EPS-DILUTED> (0.32)
</TABLE>
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