SIMPSON MANUFACTURING CO INC /CA/
10-Q, EX-27, 2000-11-14
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 September 30, 2000, (Unaudited)
and the Condensed Consolidated Statement of Operations for the three
months ended September 30, 2000, (Unaudited) and is qualified in its
entirety by reference to such financial statements.
</LEGEND>

<S>                              <C>
<PERIOD-TYPE>                    9-MOS
<FISCAL-YEAR-END>                           DEC-31-2000
<PERIOD-START>                              JAN-01-2000
<PERIOD-END>                                SEP-30-2000
<CASH>                                       62,849,064
<SECURITIES>                                          0
<RECEIVABLES>                                53,831,941
<ALLOWANCES>                                  1,695,398
<INVENTORY>                                  80,284,287
<CURRENT-ASSETS>                            203,101,850
<PP&E>                                      126,681,497
<DEPRECIATION>                               66,775,904
<TOTAL-ASSETS>                              277,678,920
<CURRENT-LIABILITIES>                        34,557,093
<BONDS>                                       2,552,075
                                 0
                                           0
<COMMON>                                     43,724,580
<OTHER-SE>                                  195,784,950
<TOTAL-LIABILITY-AND-EQUITY>                277,678,920
<SALES>                                     283,489,158
<TOTAL-REVENUES>                            283,489,158
<CGS>                                       169,828,466
<TOTAL-COSTS>                               169,828,466
<OTHER-EXPENSES>                             63,038,476
<LOSS-PROVISION>                                      0
<INTEREST-EXPENSE>                                    0<F1>
<INCOME-PRETAX>                              52,716,265
<INCOME-TAX>                                 21,616,000
<INCOME-CONTINUING>                          32,065,110
<DISCONTINUED>                                        0
<EXTRAORDINARY>                                       0
<CHANGES>                                             0
<NET-INCOME>                                 32,065,110
<EPS-BASIC>                                        2.66
<EPS-DILUTED>                                      2.60
<FN>
<F1>Interest income for the six months ended September 30, 2000,
was $2,094,049.
</FN>


</TABLE>


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