<TABLE> <S> <C>

<ARTICLE> 5
<LEGEND>
THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM SMITH,
GARDNER & ASSOCIATES CONSOLIDATED BALANCE SHEET AT SEPTEMBER 30, 2000 AND
CONSOLIDATED STATEMENT OF OPERATIONS FOR THE THREE MONTHS ENDED SEPTEMBER 30,
2000, AND IS QUALIFIED IN ITS ENTIRETY BY REFERENCE TO SUCH FINANCIAL
STATEMENTS.
</LEGEND>

<S>                             <C>
<PERIOD-TYPE>                   3-MOS
<FISCAL-YEAR-END>                          DEC-31-2000
<PERIOD-START>                             JUL-01-2000
<PERIOD-END>                               SEP-30-2000
<CASH>                                          38,038
<SECURITIES>                                         0
<RECEIVABLES>                                   11,826
<ALLOWANCES>                                     2,352
<INVENTORY>                                        274
<CURRENT-ASSETS>                                50,302
<PP&E>                                           4,921
<DEPRECIATION>                                   1,953
<TOTAL-ASSETS>                                  53,373
<CURRENT-LIABILITIES>                            7,138
<BONDS>                                              0
                                0
                                          0
<COMMON>                                           124
<OTHER-SE>                                      45,988
<TOTAL-LIABILITY-AND-EQUITY>                    53,373
<SALES>                                         14,105
<TOTAL-REVENUES>                                14,105
<CGS>                                            6,991
<TOTAL-COSTS>                                   12,725
<OTHER-EXPENSES>                                     0
<LOSS-PROVISION>                                     0
<INTEREST-EXPENSE>                                   0
<INCOME-PRETAX>                                  2,018
<INCOME-TAX>                                     1,432
<INCOME-CONTINUING>                                586
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                       586
<EPS-BASIC>                                       0.05
<EPS-DILUTED>                                     0.05


</TABLE>



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