<ARTICLE> 5 <LEGEND> THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACED FROM THE FINANCIAL STATEMENTS OF WPI GROUP, INC. FOR THE THREE MONTHS ENDED DECEMBER 26, 1999 AND IS QUALIFIED IN ITS ENTIRETY BY REFERENCE TO SUCH FINANCIAL STATEMENTS. </LEGEND> <PERIOD-TYPE> 3-MOS <FISCAL-YEAR-END> SEP-24-2000 <PERIOD-END> DEC-26-1999 <CASH> 141,689 <SECURITIES> 0 <RECEIVABLES> 2,208,419 <ALLOWANCES> 171,000 <INVENTORY> 454,246 <CURRENT-ASSETS> 51,245,593 <PP&E> 2,617,380 <DEPRECIATION> 1,086,115 <TOTAL-ASSETS> 54,631,125 <CURRENT-LIABILITIES> 65,851,136 <BONDS> 0 <PREFERRED-MANDATORY> 0 <PREFERRED> 0 <COMMON> 60,518 <OTHER-SE> (13,983,516) <TOTAL-LIABILITY-AND-EQUITY> 54,631,125 <SALES> 3,573,068 <TOTAL-REVENUES> 3,573,068 <CGS> 1,434,461 <TOTAL-COSTS> 1,434,461 <OTHER-EXPENSES> 4,838,034 <LOSS-PROVISION> 0 <INTEREST-EXPENSE> 252,334 <INCOME-PRETAX> (2,951,761) <INCOME-TAX> 0 <INCOME-CONTINUING> (2,951,761) <DISCONTINUED> 0 <EXTRAORDINARY> 0 <CHANGES> 0 <NET-INCOME> (2,951,761) <EPS-BASIC> (.49) <EPS-DILUTED> (.49)