OAKLEY INC
10-Q, EX-27.1, 2000-11-14
OPHTHALMIC GOODS
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<TABLE> <S> <C>

<ARTICLE> 5
<MULTIPLIER> 1,000

<S>                             <C>
<PERIOD-TYPE>                   3-MOS
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<PERIOD-END>                               SEP-30-2000
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<SECURITIES>                                         0
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                                0
                                          0
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<OTHER-SE>                                     206,384
<TOTAL-LIABILITY-AND-EQUITY>                   290,255
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<TOTAL-REVENUES>                               107,044
<CGS>                                           41,912
<TOTAL-COSTS>                                   41,912
<OTHER-EXPENSES>                                37,542
<LOSS-PROVISION>                                     0
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<INCOME-TAX>                                     9,390
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<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
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<EPS-BASIC>                                       0.25
<EPS-DILUTED>                                     0.25


</TABLE>


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