<ARTICLE>                     5
<LEGEND>
This  schedule  contains  summary  financial   information  extracted  from  the
Company's  Financial  Statements for the nine month period ending  September 30,
1999  included  in the  Company's  Form  10-Q  filed  November  12,  1999 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-31-1999
<PERIOD-START>                       JAN-01-1999
<PERIOD-END>                         SEP-30-1999

<CASH>                                    11,020
<SECURITIES>                              22,591
<RECEIVABLES>                                818
<ALLOWANCES>                                   0
<INVENTORY>                                    0
<CURRENT-ASSETS>                          35,094
<PP&E>                                     1,346
<DEPRECIATION>                              (721)
<TOTAL-ASSETS>                            36,726
<CURRENT-LIABILITIES>                      3,836
<BONDS>                                        0
<PREFERRED-MANDATORY>                          0
<PREFERRED>                                    0
<COMMON>                                      34
<OTHER-SE>                                32,547
<TOTAL-LIABILITY-AND-EQUITY>              36,726
<SALES>                                    1,621
<TOTAL-REVENUES>                           1,621
<CGS>                                        696
<TOTAL-COSTS>                                696
<OTHER-EXPENSES>                          19,689
<LOSS-PROVISION>                               0
<INTEREST-EXPENSE>                          (106)
<INCOME-PRETAX>                          (18,347)
<INCOME-TAX>                                   0
<INCOME-CONTINUING>                      (18,347)
<DISCONTINUED>                                 0
<EXTRAORDINARY>                                0
<CHANGES>                                      0
<NET-INCOME>                             (18,347)
<EPS-BASIC>                              (1.56)
<EPS-DILUTED>                              (1.56)