<ARTICLE> 5 <CIK> 0000902277 <NAME> Delta and Pine Land Company <MULTIPLIER> 1,000 <PERIOD-TYPE> 3-MOS <FISCAL-YEAR-END> Aug-31-2000 <PERIOD-START> Sep-01-1999 <PERIOD-END> Nov-30-1999 <CASH> 5,544 <SECURITIES> 0 <RECEIVABLES> 8,931 <ALLOWANCES> 475 <INVENTORY> 76,142 <CURRENT-ASSETS> 104,642 <PP&E> 65,030 <DEPRECIATION> 1,742 <TOTAL-ASSETS> 181,679 <CURRENT-LIABILITIES> 65,436 <BONDS> 21,700 <PREFERRED-MANDATORY> 0 <PREFERRED> 107 <COMMON> 3,883 <OTHER-SE> 75,744 <TOTAL-LIABILITY-AND-EQUITY> 181,679 <SALES> 4,549 <TOTAL-REVENUES> 4,549 <CGS> 4,248 <TOTAL-COSTS> 11,148 <OTHER-EXPENSES> (198) <LOSS-PROVISION> 0 <INTEREST-EXPENSE> (83) <INCOME-PRETAX> (10,566) <INCOME-TAX> (4,015) <INCOME-CONTINUING> (6,551) <DISCONTINUED> 0 <EXTRAORDINARY> 0 <CHANGES> (2,965) <NET-INCOME> (9,516) <EPS-BASIC> (0.25) <EPS-DILUTED> (0.25)