<ARTICLE> 5 <LEGEND> THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM CS WIRELESS SYSTEMS, INC. AND SUBSIDIARIES 3RD QUARTER 10-Q AND IS QUALIFIED IN ITS ENTIRETY BY REFERENCE TO SUCH 10-Q </LEGEND> <MULTIPLIER> 1,000 <PERIOD-TYPE> 9-MOS <FISCAL-YEAR-END> DEC-31-1996 <PERIOD-END> SEP-30-1996 <CASH> 136,844 <SECURITIES> 0 <RECEIVABLES> 3,032 <ALLOWANCES> 800 <INVENTORY> 4,517 <CURRENT-ASSETS> 139,518 <PP&E> 44,555 <DEPRECIATION> 7,996 <TOTAL-ASSETS> 415,310 <CURRENT-LIABILITIES> 12,072 <BONDS> 264,121 <PREFERRED-MANDATORY> 0 <PREFERRED> 0 <COMMON> 10 <OTHER-SE> 130,439 <TOTAL-LIABILITY-AND-EQUITY> 415,310 <SALES> 15,994 <TOTAL-REVENUES> 15,994 <CGS> 6,923 <TOTAL-COSTS> 9,400 <OTHER-EXPENSES> 22,896 <LOSS-PROVISION> 683 <INTEREST-EXPENSE> 17,490 <INCOME-PRETAX> (29,568) <INCOME-TAX> (10,234) <INCOME-CONTINUING> (19,334) <DISCONTINUED> 0 <EXTRAORDINARY> 0 <CHANGES> 0 <NET-INCOME> (19,334) <EPS-PRIMARY> (2.21) <EPS-DILUTED> (2.21)