<ARTICLE> 5
<LEGEND>
THE SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM THE DSI TOYS,
INC. FINANCIAL STATEMENTS AS OF AND FOR THE THREE MONTHS ENDED MARCH 31, 2000
AND IS QUALIFIED IN ITS ENTIRETY BY REFERENCE TO SUCH STATEMENTS.
</LEGEND>

                             
<PERIOD-TYPE>                   3-MOS
<FISCAL-YEAR-END>                       DEC-31-2000
<PERIOD-END>                            MAR-31-2000
<CASH>                                      276,146
<SECURITIES>                                      0
<RECEIVABLES>                             3,352,068
<ALLOWANCES>                             (2,204,319)
<INVENTORY>                               5,583,351
<CURRENT-ASSETS>                          9,634,877
<PP&E>                                    7,923,234
<DEPRECIATION>                           (5,190,991)
<TOTAL-ASSETS>                           24,299,971
<CURRENT-LIABILITIES>                     7,066,810
<BONDS>                                           0
<PREFERRED-MANDATORY>                             0
<PREFERRED>                                       0
<COMMON>                                     90,664
<OTHER-SE>                                7,410,791
<TOTAL-LIABILITY-AND-EQUITY>             24,299,971
<SALES>                                   6,914,462
<TOTAL-REVENUES>                          6,914,462
<CGS>                                     5,309,299
<TOTAL-COSTS>                             3,340,630
<OTHER-EXPENSES>                            (10,191)
<LOSS-PROVISION>                            (35,354)
<INTEREST-EXPENSE>                          269,983
<INCOME-PRETAX>                          (2,005,451)
<INCOME-TAX>                               (718,347)
<INCOME-CONTINUING>                      (1,276,913)
<DISCONTINUED>                                    0
<EXTRAORDINARY>                                   0
<CHANGES>                                         0
<NET-INCOME>                             (1,276,913)
<EPS-BASIC>                                    (.14)
<EPS-DILUTED>                                  (.14)