COM21 INC
10-Q, EX-27, 2000-11-03
COMPUTER PROGRAMMING, DATA PROCESSING, ETC.
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<TABLE> <S> <C>

<ARTICLE> 5
<MULTIPLIER> 1,000

<S>                             <C>
<PERIOD-TYPE>                   3-MOS
<FISCAL-YEAR-END>                          DEC-31-2000
<PERIOD-END>                               SEP-30-2000
<CASH>                                          18,621
<SECURITIES>                                    34,952
<RECEIVABLES>                                   46,982
<ALLOWANCES>                                         0
<INVENTORY>                                     18,831
<CURRENT-ASSETS>                               129,728
<PP&E>                                          14,838
<DEPRECIATION>                                       0
<TOTAL-ASSETS>                                 225,993
<CURRENT-LIABILITIES>                         (57,402)
<BONDS>                                        (1,075)
                                0
                                          0
<COMMON>                                          (25)
<OTHER-SE>                                   (168,232)
<TOTAL-LIABILITY-AND-EQUITY>                 (225,993)
<SALES>                                       (60,636)
<TOTAL-REVENUES>                              (60,636)
<CGS>                                           50,940
<TOTAL-COSTS>                                   50,940
<OTHER-EXPENSES>                                35,339
<LOSS-PROVISION>                                     0
<INTEREST-EXPENSE>                                   0
<INCOME-PRETAX>                               (24,812)
<INCOME-TAX>                                         0
<INCOME-CONTINUING>                           (24,812)
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                  (24,812)
<EPS-BASIC>                                   (1.02)
<EPS-DILUTED>                                   (1.02)


</TABLE>


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