<ARTICLE> 5 <LEGEND> THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM THE CONDENSED CONSOLIDATED FINANCIAL STATEMENTS OF EAGLE USA AIRFREIGHT, INC. FOR THE THREE MONTHS ENDED DECEMBER 31, 1999 AND IS QUALIFIED IN ITS ENTIRETY BY REFERENCE TO SUCH FINANCIAL STATEMENTS INCLUDED IN FORM 10-Q. </LEGEND> <MULTIPLIER> 1,000 <PERIOD-TYPE> 3-MOS <FISCAL-YEAR-END> SEP-30-2000 <PERIOD-START> OCT-01-1999 <PERIOD-END> DEC-31-1999 <CASH> 38,338 <SECURITIES> 5,894 <RECEIVABLES> 131,854 <ALLOWANCES> 2,337 <INVENTORY> 0 <CURRENT-ASSETS> 181,997 <PP&E> 45,167 <DEPRECIATION> 14,724 <TOTAL-ASSETS> 226,215 <CURRENT-LIABILITIES> 62,192 <BONDS> 0 <PREFERRED-MANDATORY> 0 <PREFERRED> 0 <COMMON> 30 <OTHER-SE> 160,450 <TOTAL-LIABILITY-AND-EQUITY> 226,215 <SALES> 187,365 <TOTAL-REVENUES> 187,365 <CGS> 0 <TOTAL-COSTS> 109,195 <OTHER-EXPENSES> 62,497 <LOSS-PROVISION> 0 <INTEREST-EXPENSE> 0 <INCOME-PRETAX> 16,328 <INCOME-TAX> 6,368 <INCOME-CONTINUING> 0 <DISCONTINUED> 0 <EXTRAORDINARY> 0 <CHANGES> 0 <NET-INCOME> 9,960 <EPS-BASIC> 0.35 <EPS-DILUTED> 0.33