SIMPSON MANUFACTURING CO INC /CA/
10-Q, EX-27, 2000-08-11
CUTLERY, HANDTOOLS & GENERAL HARDWARE
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<TABLE> <S> <C>

<ARTICLE> 5
<LEGEND>
This schedule contains summary financial information extracted from the
Condensed Consolidated Balance Sheet at June 30, 2000, (Unaudited)
and the Condensed Consolidated Statement of Operations for the three
months ended June 30, 2000, (Unaudited) and is qualified in its
entirety by reference to such financial statements.
</LEGEND>

<S>                              <C>
<PERIOD-TYPE>                    6-MOS
<FISCAL-YEAR-END>                           DEC-31-2000
<PERIOD-START>                              JAN-01-2000
<PERIOD-END>                                JUN-30-2000
<CASH>                                       52,719,098
<SECURITIES>                                          0
<RECEIVABLES>                                59,580,474
<ALLOWANCES>                                  1,783,749
<INVENTORY>                                  78,996,134
<CURRENT-ASSETS>                            197,209,623
<PP&E>                                      124,890,236
<DEPRECIATION>                               64,364,589
<TOTAL-ASSETS>                              269,725,948
<CURRENT-LIABILITIES>                        34,728,568
<BONDS>                                       2,718,154
                                 0
                                           0
<COMMON>                                     45,801,157
<OTHER-SE>                                  185,260,295
<TOTAL-LIABILITY-AND-EQUITY>                269,725,948
<SALES>                                     182,441,078
<TOTAL-REVENUES>                            182,441,078
<CGS>                                       109,458,160
<TOTAL-COSTS>                               109,458,160
<OTHER-EXPENSES>                             40,576,992
<LOSS-PROVISION>                                      0
<INTEREST-EXPENSE>                                    0<F1>
<INCOME-PRETAX>                              33,673,109
<INCOME-TAX>                                 13,764,000
<INCOME-CONTINUING>                          20,599,946
<DISCONTINUED>                                        0
<EXTRAORDINARY>                                       0
<CHANGES>                                             0
<NET-INCOME>                                 20,599,946
<EPS-BASIC>                                        1.71
<EPS-DILUTED>                                      1.67
<FN>
<F1>Interest income for the six months ended June 30, 2000,
was $1,267,183.
</FN>


</TABLE>


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