<ARTICLE> 5 <RESTATED> <CIK> 0000352956 <NAME> FAFCO, INC. <CURRENCY> U.S. DOLLARS <PERIOD-TYPE> 9-MOS <FISCAL-YEAR-END> DEC-31-2000 <PERIOD-START> JAN-01-2000 <PERIOD-END> SEP-30-2000 <EXCHANGE-RATE> 1 <CASH> 31,600 <SECURITIES> 0 <RECEIVABLES> 2,446,600 <ALLOWANCES> 383,600 <INVENTORY> 946,500 <CURRENT-ASSETS> 3,470,900 <PP&E> 5,391,500 <DEPRECIATION> 1,613,800 <TOTAL-ASSETS> 7,984,100 <CURRENT-LIABILITIES> 4,909,400 <BONDS> 42,300 <PREFERRED-MANDATORY> 0 <PREFERRED> 0 <COMMON> 480,300 <OTHER-SE> 2,298,300 <TOTAL-LIABILITY-AND-EQUITY> 7,984,100 <SALES> 8,904,200 <TOTAL-REVENUES> 9,127,000 <CGS> 5,625,100 <TOTAL-COSTS> 5,625,100 <OTHER-EXPENSES> 0 <LOSS-PROVISION> 42,800 <INTEREST-EXPENSE> 101,200 <INCOME-PRETAX> (416,300) <INCOME-TAX> 0 <INCOME-CONTINUING> (416,300) <DISCONTINUED> 0 <EXTRAORDINARY> 0 <CHANGES> 0 <NET-INCOME> (416,300) <EPS-BASIC> (0.11) <EPS-DILUTED> (0.11)