<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 November 13, 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> 9-MOS
<FISCAL-YEAR-END> DEC-31-2000
<PERIOD-START> JAN-01-2000
<PERIOD-END> SEP-30-2000
<CASH> 9,982
<SECURITIES> 8,039
<RECEIVABLES> 30
<ALLOWANCES> 0
<INVENTORY> 0
<CURRENT-ASSETS> 18,870
<PP&E> 1,467
<DEPRECIATION> (1,048)
<TOTAL-ASSETS> 20,416
<CURRENT-LIABILITIES> 1,718
<BONDS> 0
0
0
<COMMON> 36
<OTHER-SE> 18,106
<TOTAL-LIABILITY-AND-EQUITY> 20,416
<SALES> 464
<TOTAL-REVENUES> 464
<CGS> 770
<TOTAL-COSTS> 770
<OTHER-EXPENSES> 16,521
<LOSS-PROVISION> 0
<INTEREST-EXPENSE> (121)
<INCOME-PRETAX> (15,890)
<INCOME-TAX> 0
<INCOME-CONTINUING> (15,890)
<DISCONTINUED> 0
<EXTRAORDINARY> 0
<CHANGES> 0
<NET-INCOME> (15,890)
<EPS-BASIC> (0.45)
<EPS-DILUTED> (0.45)
</TABLE>