<ARTICLE> 5
<LEGEND>
THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM THE
FINANCIAL STATEMENTS OF I/O MAGIC CORPORATION AS CONTAINED IN ITS FORM 10-QSB
FOR THE QUARTERLY PERIOD ENDED SEPTEMBER 30, 1999 AND IS QUALIFIED IN ITS
ENTIRETY BY REFERENCE TO SUCH FINANCIAL STATEMENTS.
</LEGEND>

                                                  
<PERIOD-TYPE>                   9-MOS                   3-MOS
<FISCAL-YEAR-END>                          DEC-31-1999             DEC-31-1999
<PERIOD-START>                             JAN-01-1999             JUL-01-1999
<PERIOD-END>                               SEP-30-1999             SEP-30-1999
<CASH>                                       1,203,804                       0
<SECURITIES>                                         0                       0
<RECEIVABLES>                                8,860,294                       0
<ALLOWANCES>                                  (76,097)                       0
<INVENTORY>                                  2,224,938                       0
<CURRENT-ASSETS>                            12,353,908                       0
<PP&E>                                         339,877                       0
<DEPRECIATION>                               (142,300)                       0
<TOTAL-ASSETS>                              12,571,473                       0
<CURRENT-LIABILITIES>                        5,925,763                       0
<BONDS>                                              0                       0
<PREFERRED-MANDATORY>                                0                       0
<PREFERRED>                                          0                       0
<COMMON>                                        32,091                       0
<OTHER-SE>                                   6,611,338                       0
<TOTAL-LIABILITY-AND-EQUITY>                12,571,473                       0
<SALES>                                     21,569,160               8,485,291
<TOTAL-REVENUES>                            21,594,544               8,508,575
<CGS>                                       16,244,908               6,339,881
<TOTAL-COSTS>                               20,803,246               8,071,490
<OTHER-EXPENSES>                              (34,971)                (26,871)
<LOSS-PROVISION>                                     0                       0
<INTEREST-EXPENSE>                              12,786                   1,402
<INCOME-PRETAX>                                788,099                 439,270
<INCOME-TAX>                                       800                     400
<INCOME-CONTINUING>                            787,299                 438,870
<DISCONTINUED>                                       0                       0
<EXTRAORDINARY>                                      0                       0
<CHANGES>                                            0                       0
<NET-INCOME>                                   787,299                 438,870
<EPS-BASIC>                                       0.03                    0.02
<EPS-DILUTED>                                     0.03                    0.02