<ARTICLE> 5
<LEGEND>
THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FORM THE
FINANCIAL STATEMENTS OF COST PLUS, INC. FOR THE THREE MONTHS ENDED MAY 1, 1999
AND IS QUALIFIED IN ITS ENTIRETY BY REFERENCE TO SUCH FINANCIAL STATEMENTS.
</LEGEND>
<MULTIPLIER> 1,000

                             
<PERIOD-TYPE>                   3-MOS
<FISCAL-YEAR-END>                          JAN-29-2000
<PERIOD-START>                             JAN-31-1999
<PERIOD-END>                               MAY-01-1999
<CASH>                                          23,239
<SECURITIES>                                         0
<RECEIVABLES>                                        0
<ALLOWANCES>                                         0
<INVENTORY>                                     66,339
<CURRENT-ASSETS>                                94,300
<PP&E>                                         104,075
<DEPRECIATION>                                  43,591
<TOTAL-ASSETS>                                 164,509
<CURRENT-LIABILITIES>                           31,002
<BONDS>                                              0
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                          0
<COMMON>                                           135
<OTHER-SE>                                     112,227
<TOTAL-LIABILITY-AND-EQUITY>                   164,509
<SALES>                                         75,389
<TOTAL-REVENUES>                                75,389
<CGS>                                           49,525
<TOTAL-COSTS>                                   74,062
<OTHER-EXPENSES>                                     0
<LOSS-PROVISION>                                     0
<INTEREST-EXPENSE>                                 167
<INCOME-PRETAX>                                  1,160
<INCOME-TAX>                                       453
<INCOME-CONTINUING>                                707
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                       707
<EPS-BASIC>                                      .05
<EPS-DILUTED>                                      .05