<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)