<TABLE> <S> <C>
<ARTICLE> 5
<LEGEND>
THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM FINLAY
FINE JEWELRY CORPORATION FORM 10K AND IS QUALIFIED IN ITS ENTIRETY BY REFERENCE
TO SUCH FINANCIAL STATEMENTS.
</LEGEND>
<MULTIPLIER> 1,000
<S> <C>
<PERIOD-TYPE> 9-MOS
<FISCAL-YEAR-END> FEB-3-2001
<PERIOD-START> JAN-30-2001
<PERIOD-END> OCT-28-2000
<CASH> 3,796
<SECURITIES> 0
<RECEIVABLES> 47,011
<ALLOWANCES> 0
<INVENTORY> 350,415
<CURRENT-ASSETS> 446,935
<PP&E> 122,060
<DEPRECIATION> 47,200
<TOTAL-ASSETS> 636,482
<CURRENT-LIABILITIES> 323,259
<BONDS> 150,000
0
0
<COMMON> 0
<OTHER-SE> 151,430
<TOTAL-LIABILITY-AND-EQUITY> 636,482
<SALES> 579,571
<TOTAL-REVENUES> 579,571
<CGS> 285,619
<TOTAL-COSTS> 285,619
<OTHER-EXPENSES> 273,460
<LOSS-PROVISION> 0
<INTEREST-EXPENSE> 17,656
<INCOME-PRETAX> 2,836
<INCOME-TAX> 1,656
<INCOME-CONTINUING> 1,180
<DISCONTINUED> 0
<EXTRAORDINARY> 0
<CHANGES> 0
<NET-INCOME> 1,180
<EPS-BASIC> 0
<EPS-DILUTED> 0
</TABLE>