WARNING: THE EDGAR SYSTEM ENCOUNTERED ERROR(S) WHILE PROCESSING THIS SCHEDULE.

  


<ARTICLE>	5
<LEGEND>
THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM THE
K2 DESIGN, INC. AND SUBSIDIARY CONSOLIDATED FINANCIAL STATEMENTS FOR THE
QUARTER ENDED SEPTEMBER 30, 1997 AND IS QUALIFIED IN ITS ENTIRETY BY REFERENCE
TO SUCH FINANCIAL STATEMENTS.
</LEGEND>

       
			
<PERIOD-TYPE>		3-MOS
<FISCAL-YEAR-END>         	      Dec-31-1996
<PERIOD-START>            	      Jan-01-1997
<PERIOD-END>             	      Sep-30-1997
<CASH>                        	        1,746,917
<SECURITIES>                                    0
<RECEIVABLES>                	        1,509,502
<ALLOWANCES>                  	          150,000
<INVENTORY>                  	                0
<CURRENT-ASSETS>             	        4,211,531
<PP&E>                       	        1,400,662
<DEPRECIATION>                	          331,131
<TOTAL-ASSETS>               	        5,959,699
<CURRENT-LIABILITIES>        	          742,862
<BONDS>                                   424,626
<COMMON>                                   36,807
<PREFERRED-MANDATORY>                           0
<PREFERRED>                                     0
<OTHER-SE>                   	        4,062,762
<TOTAL-LIABILITY-AND-EQUITY>	        5,959,699
<SALES>                      	                0
<TOTAL-REVENUES>             	        4,622,798
<CGS>                        	        3,379,881
<TOTAL-COSTS>                	        2,719,009
<OTHER-EXPENSES>                                0
<LOSS-PROVISION>                                0
<INTEREST-EXPENSE>                         26,547
<INCOME-PRETAX>               	      (1,476,092)
<INCOME-TAX>                               13,970
<INCOME-CONTINUING>           	      (1,490,062)
<DISCONTINUED>                                  0
<EXTRAORDINARY>                                 0
<CHANGES>                                       0
<NET-INCOME>                  	      (1,396,183)
<EPS-PRIMARY>                              (0.38)
<EPS-DILUTED>                              (0.38)