<ARTICLE> 5 <LEGEND> This schedule contains summary financial information extracted from the Company's Financial Statements for the six month period ending June 30, 2000 included in the Company's Form 10-Q filed November 13, 2000 and is qualified in its entirety by reference to such statements. </LEGEND> <CIK> 0000895921 <NAME> BE INCORPORATED <MULTIPLIER> 1,000 <PERIOD-TYPE> 9-MOS <FISCAL-YEAR-END> DEC-31-2000 <PERIOD-START> JAN-01-2000 <PERIOD-END> SEP-30-2000 <CASH> 9,982 <SECURITIES> 8,039 <RECEIVABLES> 30 <ALLOWANCES> 0 <INVENTORY> 0 <CURRENT-ASSETS> 18,870 <PP&E> 1,467 <DEPRECIATION> (1,048) <TOTAL-ASSETS> 20,416 <CURRENT-LIABILITIES> 1,718 <BONDS> 0 <PREFERRED-MANDATORY> 0 <PREFERRED> 0 <COMMON> 36 <OTHER-SE> 18,106 <TOTAL-LIABILITY-AND-EQUITY> 20,416 <SALES> 464 <TOTAL-REVENUES> 464 <CGS> 770 <TOTAL-COSTS> 770 <OTHER-EXPENSES> 16,521 <LOSS-PROVISION> 0 <INTEREST-EXPENSE> (121) <INCOME-PRETAX> (15,890) <INCOME-TAX> 0 <INCOME-CONTINUING> (15,890) <DISCONTINUED> 0 <EXTRAORDINARY> 0 <CHANGES> 0 <NET-INCOME> (15,890) <EPS-BASIC> (0.45) <EPS-DILUTED> (0.45)