AKSYS LTD
10-Q, EX-27, 2000-08-14
SURGICAL & MEDICAL INSTRUMENTS & APPARATUS
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<TABLE> <S> <C>

<PAGE>

<ARTICLE> 5
<LEGEND> This schedule contains summary financial information extracted from
the consolidated balance sheet as of June 30, 2000 and the consolidated
statement of operations for the six-month periods ended June 30, 2000 and is
qualified in its entirety by reference to such financial statements.
</LEGEND>
<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>                                         18,666
<SECURITIES>                                    1,500
<RECEIVABLES>                                      51
<ALLOWANCES>                                        0
<INVENTORY>                                         0
<CURRENT-ASSETS>                               20,477
<PP&E>                                          5,840
<DEPRECIATION>                                  3,600
<TOTAL-ASSETS>                                 23,684
<CURRENT-LIABILITIES>                           4,246
<BONDS>                                             0
                               0
                                         0
<COMMON>                                          171
<OTHER-SE>                                     19,113
<TOTAL-LIABILITY-AND-EQUITY>                   23,684
<SALES>                                             0
<TOTAL-REVENUES>                                2,027
<CGS>                                               0
<TOTAL-COSTS>                                       0
<OTHER-EXPENSES>                                9,822
<LOSS-PROVISION>                                    0
<INTEREST-EXPENSE>                                  0
<INCOME-PRETAX>                               (7,313)
<INCOME-TAX>                                        0
<INCOME-CONTINUING>                           (7,313)
<DISCONTINUED>                                      0
<EXTRAORDINARY>                                     0
<CHANGES>                                           0
<NET-INCOME>                                  (7,313)
<EPS-BASIC>                                    (0.46)
<EPS-DILUTED>                                  (0.46)


</TABLE>


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