<ARTICLE> 5 <LEGEND> THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM CALIFORNIA CULINARY ACADEMY, INC., AND IS QUALIFIED IN ITS ENTIRETY BY REFERENCE TO SUCH FINANCIAL STATEMENTS. </LEGEND> <MULTIPLIER> 1,000 <PERIOD-TYPE> 3-MOS <FISCAL-YEAR-END> DEC-31-1999 <PERIOD-START> OCT-01-1999 <PERIOD-END> DEC-31-1999 <CASH> 457 <SECURITIES> 0 <RECEIVABLES> 4,703 <ALLOWANCES> (377) <INVENTORY> 254 <CURRENT-ASSETS> 5,280 <PP&E> 16,398 <DEPRECIATION> (7,421) <TOTAL-ASSETS> 15,473 <CURRENT-LIABILITIES> 8,321 <BONDS> 2,124 <PREFERRED-MANDATORY> 0 <PREFERRED> 0 <COMMON> 11,355 <OTHER-SE> (6,327) <TOTAL-LIABILITY-AND-EQUITY> 15,473 <SALES> 5,086 <TOTAL-REVENUES> 5,086 <CGS> 991 <TOTAL-COSTS> 3,895 <OTHER-EXPENSES> 0 <LOSS-PROVISION> 30 <INTEREST-EXPENSE> (12) <INCOME-PRETAX> 212 <INCOME-TAX> 0 <INCOME-CONTINUING> 212 <DISCONTINUED> 0 <EXTRAORDINARY> 0 <CHANGES> 0 <NET-INCOME> 212 <EPS-BASIC> 0.06 <EPS-DILUTED> 0.06