<ARTICLE>                     5
<LEGEND>
THIS SCHEDULE CONTAINS RESTATED SUMMARY FINANCIAL INFORMATION EXTRACTED FROM THE
CONDENSED  CONSOLIDATED  FINANCIAL  STATEMENTS  (UNAUDITED)  AND  NOTES  TO  THE
CONDENSED  CONSOLIDATED  FINANCIAL  STATEMENTS FOR THE THREE-MONTH  PERIOD ENDED
SEPTEMBER  30, 1999,  AND IS QUALIFIED IN ITS ENTIRETY BY REFERENCE TO SUCH FORM
10-K FOR THE YEAR ENDED  DECEMBER 31, 1998,  FILED ON MARCH 31, 1999, AS AMENDED
MAY 3, 1999 (AMENDMENTS NOS. 1 AND 2).
</LEGEND>
<CIK>                    0000722051
<NAME>                   NCT GROUP, INC.
<MULTIPLIER>             1000
<CURRENCY>               US DOLLARS

                             
<PERIOD-TYPE>                   9-MOS
<FISCAL-YEAR-END>               DEC-31-1999
<PERIOD-START>                  JAN-01-1999
<PERIOD-END>                    SEP-30-1999
<EXCHANGE-RATE>                      1

<CASH>                           1,394

<SECURITIES>                         0

<RECEIVABLES>                    1,000

<ALLOWANCES>                       175

<INVENTORY>                      2,860

<CURRENT-ASSETS>                 5,231

<PP&E>                          12,394

<DEPRECIATION>                   8,456

<TOTAL-ASSETS>                  15,295

<CURRENT-LIABILITIES>            6,962

<BONDS>                              0

<PREFERRED-MANDATORY>                0

<PREFERRED>                      8,755

<COMMON>                         2,179

<OTHER-SE>                      (8,535)

<TOTAL-LIABILITY-AND-EQUITY>    15,295

<SALES>                          1,802

<TOTAL-REVENUES>                 6,614

<CGS>                            1,717

<TOTAL-COSTS>                    3,381

<OTHER-EXPENSES>                18,026

<LOSS-PROVISION>                    92

<INTEREST-EXPENSE>                 340

<INCOME-PRETAX>                (14,793)

<INCOME-TAX>                         0

<INCOME-CONTINUING>            (14,793)

<DISCONTINUED>                       0

<EXTRAORDINARY>                      0

<CHANGES>                            0

<NET-INCOME>                   (14,793)

<EPS-BASIC>                    (0.14)

<EPS-DILUTED>                    (0.14)