<ARTICLE> 5
<LEGEND>
THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM THE
FINANCIAL STATEMENTS FOR MICHAEL ANTHONY JEWELERS, INC. AND IS QUALIFIED IN ITS
ENTIRETY BY REFERENCE TO SUCH FINANCIAL STATEMENTS.
</LEGEND>
<RESTATED>

                             
<PERIOD-TYPE>                   12-MOS
<FISCAL-YEAR-END>                          JAN-29-2000
<PERIOD-START>                             FEB-01-1999
<PERIOD-END>                               JAN-29-2000
<CASH>                                           2,580
<SECURITIES>                                         0
<RECEIVABLES>                                   26,815
<ALLOWANCES>                                     1,007
<INVENTORY>                                     16,270
<CURRENT-ASSETS>                                46,729
<PP&E>                                          52,459
<DEPRECIATION>                                  31,845
<TOTAL-ASSETS>                                  67,914
<CURRENT-LIABILITIES>                           10,769
<BONDS>                                         12,684
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                          0
<COMMON>                                             8
<OTHER-SE>                                      44,036
<TOTAL-LIABILITY-AND-EQUITY>                    67,914
<SALES>                                        144,515
<TOTAL-REVENUES>                               144,515
<CGS>                                          110,096
<TOTAL-COSTS>                                  110,096
<OTHER-EXPENSES>                                 2,357
<LOSS-PROVISION>                                    60
<INTEREST-EXPENSE>                               2,699
<INCOME-PRETAX>                                  4,227
<INCOME-TAX>                                     1,607
<INCOME-CONTINUING>                              2,620
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                     2,620
<EPS-BASIC>                                        .40
<EPS-DILUTED>                                      .39