<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>

                             
<PERIOD-TYPE>                   3-MOS
<FISCAL-YEAR-END>                          JAN-29-2000
<PERIOD-START>                             JAN-31-1999
<PERIOD-END>                               MAY-01-1999
<CASH>                                               0
<SECURITIES>                                         0
<RECEIVABLES>                                   26,003
<ALLOWANCES>                                     (794)
<INVENTORY>                                     15,567
<CURRENT-ASSETS>                                46,120
<PP&E>                                          47,438
<DEPRECIATION>                                  28,539
<TOTAL-ASSETS>                                  65,900
<CURRENT-LIABILITIES>                            8,182
<BONDS>                                         13,063
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                          0
<COMMON>                                             8
<OTHER-SE>                                      43,416
<TOTAL-LIABILITY-AND-EQUITY>                    65,900
<SALES>                                         28,982
<TOTAL-REVENUES>                                28,988
<CGS>                                           22,171
<TOTAL-COSTS>                                   22,171
<OTHER-EXPENSES>                                 6,081
<LOSS-PROVISION>                                    82
<INTEREST-EXPENSE>                                 354
<INCOME-PRETAX>                                    294
<INCOME-TAX>                                       111
<INCOME-CONTINUING>                                  0
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                       183
<EPS-BASIC>                                        .03
<EPS-DILUTED>                                        0