[ARTICLE] 5 [PERIOD-TYPE] QTR-3 [FISCAL-YEAR-END] MAR-31-2000 [PERIOD-END] DEC-31-1999 [CASH] $ 2,495 [SECURITIES] 3,409 [RECEIVABLES] 6,786 [ALLOWANCES] (212) [INVENTORY] 9,452 [CURRENT-ASSETS] $ 23,143<F1> [PP&E] 27,877 [DEPRECIATION] (17,627) [TOTAL-ASSETS] $ 35,440<F2> [CURRENT-LIABILITIES] $ 7,623 [BONDS] 0 [COMMON] 54,259 [PREFERRED-MANDATORY] 0 [PREFERRED] 0 [OTHER-SE] (34,767) [TOTAL-LIABILITY-AND-EQUITY] $ 35,440 [SALES] $ 11,664 [TOTAL-REVENUES] 11,664 [CGS] 7,867 [TOTAL-COSTS] 7,867 [OTHER-EXPENSES] 3,095<F3> [LOSS-PROVISION] 0 [INTEREST-EXPENSE] $ 222 [INCOME-PRETAX] 480 [INCOME-TAX] 0 [INCOME-CONTINUING] 0 [DISCONTINUED] 0 [EXTRAORDINARY] 0 [CHANGES] 0 [NET-INCOME] 480 [EPS-BASIC] 0.04 [EPS-DILUTED] 0.04 <FN> <F1>Includes - Other accounts receivable - $606K; prepaid expense - $607K. <F2>Includes - Restricted cash - $1,192K; Deposits and other assets - $570k; Debt issuance cost - $285K. <F3>Includes - Research and development - $762K; Selling, marketing, and administrative - $2,463K; Interest Income ($54k); other income ($76k). </FN>