<ARTICLE> 5 <LEGEND> Exhibit 27.1 </LEGEND> <CIK> 0000711425 <NAME> NetOptix Corporation <MULTIPLIER> 1,000 <CURRENCY> U.S. DOLLARS <PERIOD-TYPE> 3-MOS <FISCAL-YEAR-END> SEP-30-2000 <PERIOD-START> OCT-01-1999 <PERIOD-END> DEC-31-1999 <EXCHANGE-RATE> 1.000 <CASH> 408 <SECURITIES> 0 <RECEIVABLES> 3,781 <ALLOWANCES> 507 <INVENTORY> 1,631 <CURRENT-ASSETS> 22,694 <PP&E> 25,376 <DEPRECIATION> 12,124 <TOTAL-ASSETS> 50,106 <CURRENT-LIABILITIES> 17,033 <BONDS> 2,345 <PREFERRED-MANDATORY> 0 <PREFERRED> 0 <COMMON> 114 <OTHER-SE> 29,935 <TOTAL-LIABILITY-AND-EQUITY> 50,106 <SALES> 4,695 <TOTAL-REVENUES> 4,695 <CGS> 2,287 <TOTAL-COSTS> 2,327 <OTHER-EXPENSES> (82) <LOSS-PROVISION> 0 <INTEREST-EXPENSE> 249 <INCOME-PRETAX> 659 <INCOME-TAX> 40 <INCOME-CONTINUING> 619 <DISCONTINUED> 0 <EXTRAORDINARY> 0 <CHANGES> 0 <NET-INCOME> 619 <EPS-BASIC> 0.05 <EPS-DILUTED> 0.05