<ARTICLE>                     5
<LEGEND>
This  schedule  contains  summary  financial   information  extracted  from  the
Company's  Financial  Statements  for the six month period  ending June 30, 1999
included in the Company's Form 10-Q filed  September 2, 1999 and is qualified in
its entirety by reference to such statements.
</LEGEND>
<CIK>                    0000895921
<NAME>                   BE INCORPORATED
<MULTIPLIER>  1,000


                                       
<PERIOD-TYPE>                                   6-MOS
<FISCAL-YEAR-END>                         DEC-31-1998
<PERIOD-START>                            JAN-01-1999
<PERIOD-END>                              JUN-30-1999

<CASH>                                          1,318
<SECURITIES>                                    2,335
<RECEIVABLES>                                     242
<ALLOWANCES>                                        0
<INVENTORY>                                         0
<CURRENT-ASSETS>                                4,154
<PP&E>                                          1,118
<DEPRECIATION>                                   (560)
<TOTAL-ASSETS>                                  6,401
<CURRENT-LIABILITIES>                           4,213
<BONDS>                                             0
<PREFERRED-MANDATORY>                          38,268
<PREFERRED>                                         0
<COMMON>                                            5
<OTHER-SE>                                    (36,531)
<TOTAL-LIABILITY-AND-EQUITY>                    6,401
<SALES>                                           846
<TOTAL-REVENUES>                                  846
<CGS>                                             324
<TOTAL-COSTS>                                     324
<OTHER-EXPENSES>                               12,948
<LOSS-PROVISION>                                    0
<INTEREST-EXPENSE>                                (74)
<INCOME-PRETAX>                               (12,293)
<INCOME-TAX>                                        0
<INCOME-CONTINUING>                           (12,293)
<DISCONTINUED>                                      0
<EXTRAORDINARY>                                     0
<CHANGES>                                           0
<NET-INCOME>                                  (12,293)
<EPS-BASIC>                                   (3.07)
<EPS-DILUTED>                                   (3.07)