<ARTICLE> 5
<LEGEND>
THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM THE
UNAUDITED FINANCIAL STATEMENTS OF TERA COMPUTER COMPANY FOR THE QUARTER ENDED
SEPTEMBER 30, 1999 AND IS QUALIFIED IN ITS ENTIRETY BY REFERENCE TO SUCH
FINANCIAL STATEMENTS.
</LEGEND>

                             
<PERIOD-TYPE>                   3-MOS
<FISCAL-YEAR-END>                          DEC-31-1999
<PERIOD-END>                               SEP-30-1999
<CASH>                                      16,921,926
<SECURITIES>                                         0
<RECEIVABLES>                                1,536,986
<ALLOWANCES>                                         0
<INVENTORY>                                  3,743,422
<CURRENT-ASSETS>                            22,626,314
<PP&E>                                      10,405,671
<DEPRECIATION>                               4,783,451
<TOTAL-ASSETS>                              28,969,339
<CURRENT-LIABILITIES>                        7,066,145
<BONDS>                                              0
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                          0
<COMMON>                                   110,823,642
<OTHER-SE>                                           0
<TOTAL-LIABILITY-AND-EQUITY>                28,969,339
<SALES>                                        849,835
<TOTAL-REVENUES>                               849,835
<CGS>                                          971,612
<TOTAL-COSTS>                                  971,612
<OTHER-EXPENSES>                            15,003,044
<LOSS-PROVISION>                                     0
<INTEREST-EXPENSE>                                   0
<INCOME-PRETAX>                             13,934,383
<INCOME-TAX>                                         0
<INCOME-CONTINUING>                         13,934,383
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                13,934,383
<EPS-BASIC>                                   (0.59)
<EPS-DILUTED>                                   (0.59)