<ARTICLE> 5 <LEGEND> THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM FORM 10-Q FOR THE PERIOD ENDED SEPTEMBER 25, 1999 AND IS QUALIFIED IN ITS ENTIRETY BY REFERENCE TO SUCH FINANCIAL STATEMENTS. </LEGEND> <CIK> 0001002531 <NAME> TOLLGRADE COMMUNICATIONS, INC. <PERIOD-TYPE> 3-MOS <FISCAL-YEAR-END> DEC-31-1999 <PERIOD-START> JUN-27-1999 <PERIOD-END> SEP-25-1999 <CASH> 8,305,683 <SECURITIES> 15,748,506 <RECEIVABLES> 9,608,283 <ALLOWANCES> 198,801 <INVENTORY> 17,942,072 <CURRENT-ASSETS> 49,640,788 <PP&E> 8,068,136 <DEPRECIATION> 4,411,861 <TOTAL-ASSETS> 56,548,301 <CURRENT-LIABILITIES> 4,757,400 <BONDS> 0 <PREFERRED-MANDATORY> 0 <PREFERRED> 0 <COMMON> 1,194,097 <OTHER-SE> 49,601,411 <TOTAL-LIABILITY-AND-EQUITY> 56,548,301 <SALES> 13,402,653 <TOTAL-REVENUES> 13,402,653 <CGS> 6,039,595 <TOTAL-COSTS> 6,039,595 <OTHER-EXPENSES> 0 <LOSS-PROVISION> 0 <INTEREST-EXPENSE> 0 <INCOME-PRETAX> 3,030,333 <INCOME-TAX> 1,092,000 <INCOME-CONTINUING> 0 <DISCONTINUED> 0 <EXTRAORDINARY> 0 <CHANGES> 0 <NET-INCOME> 1,938,333 <EPS-BASIC> 0.34 <EPS-DILUTED> 0.32