<ARTICLE> 5 <LEGEND> SERENGETI EYEWEAR, INC. Exhibit 27 Financial Data Schedule This schedule contains summary financial information extracted from the Consolidated Balance Sheet as of June 30, 2000 and the Consolidated Statements of Operations for the six-month period ended June 30, 2000 and is qualified in its entirety by reference to such financial statements. </LEGEND> <PERIOD-TYPE> 6-MOS <FISCAL-YEAR-END> DEC-31-2000 <PERIOD-START> JAN-01-2000 <PERIOD-END> JUN-30-2000 <CASH> 12,097 <SECURITIES> 0 <RECEIVABLES> 6,314,948 <ALLOWANCES> 1,024,450 <INVENTORY> 12,625,386 <CURRENT-ASSETS> 18,532,523 <PP&E> 3,364,330 <DEPRECIATION> 1,632,135 <TOTAL-ASSETS> 35,477,656 <CURRENT-LIABILITIES> 17,180,123 <BONDS> 61,010 <PREFERRED-MANDATORY> 0 <PREFERRED> 23,809,000 <COMMON> 2,384 <OTHER-SE> (5,574,861) <TOTAL-LIABILITY-AND-EQUITY> 35,477,656 <SALES> 22,664,204 <TOTAL-REVENUES> 22,664,204 <CGS> 12,434,772 <TOTAL-COSTS> 12,434,772 <OTHER-EXPENSES> 6,634,587 <LOSS-PROVISION> 0 <INTEREST-EXPENSE> 710,853 <INCOME-PRETAX> 2,883,992 <INCOME-TAX> 35,400 <INCOME-CONTINUING> 2,848,592 <DISCONTINUED> 0 <EXTRAORDINARY> 0 <CHANGES> 0 <NET-INCOME> 2,848,592 <EPS-BASIC> .87 <EPS-DILUTED> .03