<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)