<ARTICLE> 5
<LEGEND>
The schedule contains summary financial information extracted from the DSI Toys,
Inc. financial statements as of and for the six months ended July 31, 1999 and
is qualified in its entirety by reference to such statements.
</LEGEND>

                             
<PERIOD-TYPE>                   6-MOS
<FISCAL-YEAR-END>                          JAN-31-2000
<PERIOD-END>                               JUL-31-1999
<CASH>                                         701,066
<SECURITIES>                                         0
<RECEIVABLES>                                8,558,769
<ALLOWANCES>                               (1,739,508)
<INVENTORY>                                  7,757,936
<CURRENT-ASSETS>                            17,662,277
<PP&E>                                       6,250,685
<DEPRECIATION>                             (4,329,847)
<TOTAL-ASSETS>                              21,280,810
<CURRENT-LIABILITIES>                       14,533,100
<BONDS>                                              0
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                          0
<COMMON>                                        87,190
<OTHER-SE>                                   5,399,013
<TOTAL-LIABILITY-AND-EQUITY>                21,280,810
<SALES>                                     18,574,638
<TOTAL-REVENUES>                            18,574,638
<CGS>                                       13,987,652
<TOTAL-COSTS>                                4,745,771
<OTHER-EXPENSES>                                44,084
<LOSS-PROVISION>                                11,044
<INTEREST-EXPENSE>                             252,990
<INCOME-PRETAX>                              (367,691)
<INCOME-TAX>                                  (84,594)
<INCOME-CONTINUING>                          (283,097)
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                 (283,097)
<EPS-BASIC>                                   (0.04)
<EPS-DILUTED>                                   (0.04)