<ARTICLE>                     5
<LEGEND>

This  schedule  contains  summary  financial   information  extracted  from  the
Company's Financial  Statements for the three month period ending March 31, 2000
included in the  Company's  Form 10-Q filed May 9, 2000 and is  qualified in its
entirety by reference to such statements.
</LEGEND>
<CIK>                    0000895921
<NAME>                   BE INCORPORATED
<MULTIPLIER>  1,000


                                  
<PERIOD-TYPE>                              3-MOS
<FISCAL-YEAR-END>                    DEC-31-2000
<PERIOD-START>                       JAN-01-2000
<PERIOD-END>                         MAR-31-2000

<CASH>                                    14,882
<SECURITIES>                              11,854
<RECEIVABLES>                                 72
<ALLOWANCES>                                   0
<INVENTORY>                                    0
<CURRENT-ASSETS>                          27,432
<PP&E>                                     1,420
<DEPRECIATION>                              (876)
<TOTAL-ASSETS>                            29,525
<CURRENT-LIABILITIES>                      2,597
<BONDS>                                        0
<PREFERRED-MANDATORY>                          0
<PREFERRED>                                    0
<COMMON>                                      36
<OTHER-SE>                                26,401
<TOTAL-LIABILITY-AND-EQUITY>              29,525
<SALES>                                      254
<TOTAL-REVENUES>                             254
<CGS>                                        293
<TOTAL-COSTS>                                293
<OTHER-EXPENSES>                           6,302
<LOSS-PROVISION>                               0
<INTEREST-EXPENSE>                           (34)
<INCOME-PRETAX>                           (6,000)
<INCOME-TAX>                                   0
<INCOME-CONTINUING>                       (6,000)
<DISCONTINUED>                                 0
<EXTRAORDINARY>                                0
<CHANGES>                                      0
<NET-INCOME>                              (6,000)
<EPS-BASIC>                                (0.17)
<EPS-DILUTED>                              (0.17)