ISTA PHARMACEUTICALS INC
10-Q, EX-27.1, 2000-11-14
IN VITRO & IN VIVO DIAGNOSTIC SUBSTANCES
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<TABLE> <S> <C>

<ARTICLE> 5
<LEGEND>
This schedule contains information extracted from the condensed balance sheets
and the condensed statement of operations as of and for the nine months ended
September 30, 2000 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>                          DEC-31-2000
<PERIOD-START>                             JAN-01-2000
<PERIOD-END>                               SEP-30-2000
<CASH>                                          13,118
<SECURITIES>                                    18,271
<RECEIVABLES>                                      105
<ALLOWANCES>                                         0
<INVENTORY>                                          0
<CURRENT-ASSETS>                                32,108
<PP&E>                                             890
<DEPRECIATION>                                     895
<TOTAL-ASSETS>                                  33,285
<CURRENT-LIABILITIES>                            3,907
<BONDS>                                              0
                                0
                                          0
<COMMON>                                            15
<OTHER-SE>                                      29,348
<TOTAL-LIABILITY-AND-EQUITY>                    33,285
<SALES>                                              0
<TOTAL-REVENUES>                                     0
<CGS>                                                0
<TOTAL-COSTS>                                        0
<OTHER-EXPENSES>                                16,456
<LOSS-PROVISION>                                     0
<INTEREST-EXPENSE>                                (48)
<INCOME-PRETAX>                               (16,249)
<INCOME-TAX>                                         0
<INCOME-CONTINUING>                                  0
<DISCONTINUED>                                       0
<EXTRAORDINARY>                               (19,245)
<CHANGES>                                            0
<NET-INCOME>                                  (35,494)
<EPS-BASIC>                                   (8.98)
<EPS-DILUTED>                                   (8.98)


</TABLE>


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